Improving the integrity of public ancillary funds

This consultation process has now been completed. Submissions available
Consultation Type
Discussion Paper

Key Documents

The Assistant Treasurer has released for public consultation a Discussion Paper on improving the integrity of public ancillary funds which aims to increase public confidence in the philanthropic sector.

A public ancillary fund is an ancillary fund to which the public can make tax deductible donations, for the purpose of disbursing funds to a range of non-ancillary or ‘doing’ deductible gift recipients. These funds are generally used as vehicles for community fund raising.

In the 2010-11 Budget, the Government announced changes to improve the accountability of public ancillary funds and give Australians more certainty that their donations are being used wisely. The changes will provide trustees of public ancillary funds with greater certainty as to their philanthropic obligations and provide donors and the charitable sector with greater confidence that donations are being used effectively.

The proposed changes introduce a new regulatory framework similar to that introduced on 1 October 2009 for private ancillary funds.

The new rules will apply to public ancillary funds as from 1 July 2011.


46 submissions were received for this consultation, including 2 confidential submissions.

Arnold Bloch Leibler - pdf 95.6 KB
Australia Council - pdf 302.14 KB
Blake Dawson - pdf 1.82 MB
Brian Page - pdf 230.08 KB
Buderim Foundation - pdf 83.7 KB
Derek Mortimer - pdf 77.14 KB
Foundation Barossa - pdf 98.63 KB
Foundation Boroondara - pdf 56.74 KB
Harding and Associates - pdf 356.84 KB
HSC and Company - pdf 185.67 KB
JB Were - pdf 62.89 KB
Law Council of Australia - pdf 404.54 KB
Mccullough Lawyers - pdf 176.91 KB
Minter Ellison - pdf 110.13 KB
Perpetual - pdf 36.67 KB
Philanthropy Australia - pdf 163.6 KB
Public Trustee SA - pdf 157.16 KB
R Y Ellerman - pdf 24.75 KB
Research Australia - pdf 197.24 KB
The Ballarat Foundation - pdf 109.31 KB
The Mackay Foundation - pdf 127.34 KB