The House of Representatives Standing Committee on the Environment inquired into and reported on the administration and transparency of the Register of Environmental Organisations (the Register) and its effectiveness in supporting communities to take practical action to improve the environment.

The inquiry had particular regard to:

• the definition of 'environmental organisation' under the Income Tax Assessment Act 1997, including under Subdivision 30-E;
• the requirements to be met by an organisation to be listed on the Register and maintain its listing;
• activities undertaken by organisations currently listed on the Register and the extent to which these activities involve on-ground environmental works;
• reporting requirements for organisations to disclose donations and activities funded by donations;
• the administration of the Register and potential efficiency improvements; 
• compliance arrangements and the measures available to the Department of the Environment and the Australian Taxation Office to investigate breaches of the Act and Ministerial Guidelines by listed organisations; and
• relevant governance arrangements in international jurisdictions, and exploring methods to adopt best practice in Australia.