Last year there were new standards introduced in Australia that require charities and religious organisations to keep closer tabs on how the money they send overseas is being properly spent by that third party. They are to keep sufficient records to demonstrate the money sent is not being used fraudulently. Although they aren't required to lodge this information, they may be asked by the ACNC to look at it.
https://www.acnc.gov.au/node/4755486
If there is sufficient cause the ACNC may be encouraged to investigate. The fact that they are not joining the redress scheme and are selling off Assets and sending a huge proportion of their earnings overseas may encourage the ACNC to do this but nothing has been announced to date.
Given that the requirement is that the Australian Branch must be able to present those records will require Watchtower Headquarters to provide them with this information, something they have unlikely done in the past. It means that they are now partly accountable to one of their branches which does not fit in with their theocracy structure.