Third Dimension Issue 32 Autumn Edition 2026

Welcome to Mills Oakley's 32nd Issue of Third Dimension, our free legal newsletter for charities, not-for-profits, and community groups. 
March 30 2026

We hope you will find it useful and informative for keeping up to date with recent news, cases and legislative changes in the charity and not-for-profit sector.

Our latest issue in full can be accessed here.


Are You Ready for 22 May 2026? Anticipating Risk Exposure Ahead of the Child Safety Commission of Inquiry (Qld) Report

By Luke Geary, Partner and Erin Hill, Associate

The Queensland State Government announced early this year that it required Child Safety Commission of Inquiry Commissioner the Honourable Paul Anastassiou to provide his final report by 22 May 2026.

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By Elizabeth Shalders, Special Counsel

Until recently, any investigations undertaken by the ACNC were subject to strict secrecy rules that prevented the ACNC from commenting publicly on any investigations that it was undertaking. However, in December 2025 amendments were made to the Australian Charities and Not-for-Profits Commission Act 2012 (Cth) (ACNC Act) which created exceptions to these strict secrecy rules.

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By Alison Cross, Senior Associate

Following the introduction of the Taxation Administration (Community Charity) Guidelines 2025 (Cth) last year, the Australian Taxation Office (ATO) has published updated guidance clarifying the operation of the new deductible gift recipient (DGR) category for community charities.

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High Court clarifies institutional responsibilities in historical abuse claims and beyond 

By Sonya Parsons, Partner and Luke Geary, Partner

The High Court’s decision in AA provides important clarification on the responsibilities of institutions involved in the care of children and other vulnerable people (for example, the elderly and persons with disability).

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Clarification of the NSW non-government schools not-for-profit rules

By Sonya Parsons, Partner and Katie Zheng, Law Graduate

The recent review into s83C of the Education Act 1990 (NSW) promised changes to help clarify the not-for-profit rules for non-government schools in New South Wales.

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