Please note that certain State based legislation applies for certain entities eg incorporated associations, cooperatives whereas companies limited by guarantee are covered by Federal legislation. The State based legislation is the main difference between the resources.
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The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) in the Queensland University of Technology owns the intellectual property in the Standard Chart of Accounts. Permission is given only for fair dealing of this information by nonprofit organisations, their members, and Australian governments and their agencies provided it is not sold or commercially exploited in any way.