Charitable Companies and Related Party Transactions
Source TitleCompany and Securities Law Journal
University of Melbourne Author/sLangford, Rosemary
AffiliationMelbourne Law School
Document TypeJournal Article
CitationsLangford, R. (2021). Charitable Companies and Related Party Transactions. Company and Securities Law Journal, 38 (1), pp.91-111
Access StatusOpen Access
ARC Grant codeARC/DE190100792
In response to a recommendation by the Panel reviewing the Australian Charities and Not-for-profits legislation, the Federal Government has announced that charities will be required to disclose related party transactions. The problem of related party transactions is a common theme in the ACNC’s compliance reports. This article critically analyses the issue of related party transactions within the Australian charities sphere, as well as potential reforms. It concludes that reporting of such transactions is the most sensible first step but that further attention should be given to the contours of such reporting.
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