The ACNC, the Senate, the Commission of Audit and the not-for-profit sector

Law reform initiatives may take decades to come to fruition. According to Kingdon, a convergence of problems, policies and political streams is needed to open a window of opportunity to initiate major changes to existing laws. Policymaking may, in fact, be characterised by long periods of stability followed by brief periods of major policy shifts that may result in key reforms to existing legal systems. As such, it is not surprising that the not-for-profit sector's reforms have taken decades and countless inquiries to come into effect. These reforms have resulted in the introduction of a new regulatory framework for the sector through the establishment, in 2012, of the Australian Charities and Not-for-Profits Commission ('ACNC').