As part of the West Australian Government’s aim to promote greater efficiency and accountability, the state introduced a new Associations Incorporation Act 2015 that align the legislation governing incorporated associations with other Australian jurisdictions and minimise compliance and administrative costs.
The Associations Incorporation Act 2015 brought a couple of distinct changes to aligned itself to the requirements of the Australian Charities and Not-for-profits Commission Act 2012. The 2015 Act categorises associations into one of three Tiers to determine its reporting requirements.
The following illustration provides a snapshot of the key reporting requirements for each Tier to simply the reporting requirements of the above-mentioned Acts.
The ACNC website provides a vast amount of information in relation to managing a charity, including the information outlined in the illustration above.