Since 23 July 2019, charities operating outside Australia have
been subject to the ACNC External Conduct Standards.
The standards apply to entities which:
a) operate outside Australia – in whole or in part; or
b) work with the parties that are operating outside Australia;
or
c) are closely related to or have a significant impact on
entities outside Australia.
Standard 1 requires charities to take
reasonable steps to ensure that activities performed outside
Australia are consistent with their not-for-profit purpose and
character.
Standard 2 requires charities to keep
records of activities and expenditures outside Australia on a
country by country basis.
Standard 3 requires charities to take
reasonable steps to minimise risks of corruption, fraud and bribery
and to document perceived or actual material conflicts of
interest.
