{"id":"C2012A00169","name":"Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012","slug":"australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"169 of 2012","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8480,"registerId":"commonwealth-C2012A00169-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Sch 3","sectionType":"schedule","heading":"Amendments consequential on the establishment of the ACNC","content":"Schedule 3—Amendments consequential on the establishment of the ACNC\n\n","sortOrder":0},{"sectionNumber":"Part 1","sectionType":"part","heading":"Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012","content":"Part 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012\n\nAdministrative Decisions (Judicial Review) Act 1977\n\nA New Tax System (Australian Business Number) Act 1999\n\nPart 2—Amendments commencing 6 months after Part 1\n\nPart 3—Corporations legislation\n\nDivision 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012\n\nAustralian Securities and Investments Commission Act 2001\n\nDivision 2—Amendments commencing on 1 July 2013\n\nSchedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012\n\nPart 1—Amendments that commence if Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 has not commenced\n\nPart 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012\n\nDivision 1—Amendments that commence if the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 commences before Parts 2 and 3 of Schedule 2 to this Act\n\nDivision 2—Other amendments\n\nAustralian Charities and Not‑for‑profits Commission Act 2012\n\n","sortOrder":1},{"sectionNumber":"Sch 5","sectionType":"schedule","heading":"Other amendments","content":"Schedule 5—Other amendments\n\n \n\n![](image.001.png)\n\n \n\n \n\nAustralian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012\n\nNo. 169, 2012\n\n \n\n \n\n \n\nAn Act to deal with consequential and transitional matters in connection with the Australian Charities and Not‑for‑profits Commission Act 2012, and for related purposes\n\n[Assented to 3 December 2012]\n\n \n\nThe Parliament of Australia enacts:\n\n","sortOrder":2},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"1  Short title\n\n  This Act may be cited as the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.\n\n","sortOrder":3},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"2  Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provision(s) Commencement Date/Details\n- 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 3 December 2012\n- 2. Schedule 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 3. Schedule 2, Parts 1 to 5 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 4. Schedule 2, Part 6, Division 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 5. Schedule 2, Part 6, Division 2 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences.However, the provision(s) do not commence at all if item 3 of Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 commences at or before that time. 3 December 2012\n- 6. Schedule 2, Part 6, Division 3 The later of:(a) the time Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences; and(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012.However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 1 March 2013\n- 7. Schedule 2, Part 7 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 8. Schedule 3, Part 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 9. Schedule 3, Part 2 At the end of 6 months after Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 June 2013\n- 10. Schedule 3, Part 3, Division 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012\n- 11. Schedule 3, Part 3, Division 2 The later of:(a) the start of 1 July 2013; and(b) immediately after the commencement of the provision(s) covered by table item 10.However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 1 July 2013\n- 12. Schedule 4, Part 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences.However, the provision(s) do not commence at all if Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 commences at or before that time. 3 December 2012\n- 13. Schedule 4, Part 2, Division 1 Immediately after the commencement of the provision(s) covered by table item 3.However, the provision(s) do not commence at all unless Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 commences before the provision(s) covered by table item 3. Does not commence\n- 14. Schedule 4, Part 2, Division 2 The later of:(a) immediately after the commencement of the provision(s) covered by table item 3; and(b) immediately after the commencement of Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012.However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Does not commence\n- 15. Schedule 5 The day after this Act receives the Royal Assent. 4 December 2012\n\nNote:  This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.\n\n","sortOrder":4},{"sectionNumber":"3","sectionType":"section","heading":"Schedule(s)","content":"3  Schedule(s)\n\n  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n","sortOrder":5},{"sectionNumber":"4","sectionType":"section","heading":"Regulations","content":"4  Regulations\n\n  The Governor‑General may make regulations prescribing matters:\n\n (a) required or permitted by this Act to be prescribed; or\n\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.  \n\nSchedule 1—Application and transitional provisions\n\nPart 1—Dictionary\n\n1  Dictionary\n\nIn this Schedule:\n\nACNC Act means the Australian Charities and Not‑for‑profits Commission Act 2012.\n\ncommencement day means the day on which this Schedule commences.\n\nPart 2—Registration\n\nDivision 1—Endorsed entities\n\n2  Charities\n\n(1) This item applies to an entity:\n\n (a) that, on the day before the commencement day, is endorsed under Subdivision 50‑B of the Income Tax Assessment Act 1997 as exempt from income tax because the entity is covered by item 1.1, 1.5, 1.5A or 1.5B of the table in section 50‑5 of that Act; and\n\n (b) to which item 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b) of this Schedule does not apply.\n\n(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity).\n\nCharities for the advancement of religion\n\n(3) Subitems (4) and (5) apply if the entity notifies the Commissioner that, on the day before the commencement day, the entity was a charity with a purpose that was the advancement of religion.\n\n(4) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.\n\n(5) A notice given under subitem (3) must be:\n\n (b) given to the Commissioner during the period of 12 months starting on the commencement day.\n\nNote: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.\n\n3  Health promotion charities\n\n(1) This item applies to an entity that, on the day before the commencement day, is:\n\n (a) endorsed under section 123D of the Fringe Benefits Tax Assessment Act 1986 as a health promotion charity; or\n\n (b) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient because the entity is a fund, authority or institution covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings).\n\n(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as:\n\n (b) the subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).\n\n4  Public benevolent institutions\n\n(1) This item applies to an entity that, on the day before the commencement day, is:\n\n (a) endorsed under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution; or\n\n (b) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient because the entity is a fund, authority or institution covered by item 4.1.1 of the table in subsection 30‑45(1) of that Act (public benevolent institution).\n\n(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as:\n\n (b) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution).\n\n","sortOrder":6},{"sectionNumber":"Div 2","sectionType":"division","heading":"Entities endorsed for the operation of institutions","content":"Division 2—Entities endorsed for the operation of institutions\n\n","sortOrder":7},{"sectionNumber":"4A","sectionType":"section","heading":"Scope of Division","content":"4A  Scope of Division\n\n(1) This Division applies if, on the day before the commencement day, an entity (the operator) is:\n\n (a) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient for the operation of one or more institutions covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings); or\n\n (b) endorsed under that Subdivision as a deductible gift recipient for the operation of one or more institutions covered by item 4.1.1 of that table (public benevolent institution); or\n\n (c) endorsed under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 for the operation of one or more public benevolent institutions.\n\n(2) This Division applies:\n\n (a) for the purposes of this Act (other than item 5 of this Schedule) from the day before the commencement day; and\n\n (b) for the purposes of the ACNC Act and the taxation law from the commencement day.\n\n","sortOrder":8},{"sectionNumber":"4B","sectionType":"section","heading":"Institutions treated as separate entity","content":"4B  Institutions treated as separate entity\n\n(1) The operator is treated as if it were 2 or 3 entities:\n\n (a) the entity (the non‑institution sub‑entity) the operator would be if it did not include the institutions; and\n\n (b) the entity (an institution sub‑entity) the operator would be if the operator included only the institutions (if any) mentioned in paragraph 4A(1)(a); and\n\n (c) the entity (an institution sub‑entity) the operator would be if the operator included only the institutions (if any) mentioned in paragraph 4A(1)(b) or (c).\n\nEffect of revocation of registration of institution sub‑entity\n\n(2) From the time (if any) the Commissioner of the ACNC revokes under the ACNC Act the registration of an institution sub‑entity:\n\n (a) paragraph (1)(a) has effect as if the reference in that paragraph to the institutions did not include a reference to the institutions included in the institution sub‑entity; and\n\n (b) paragraph (1)(b) or (c) (whichever applies to the institution sub‑entity) has no effect.\n\n","sortOrder":9},{"sectionNumber":"4C","sectionType":"section","heading":"Non‑institution sub‑entity","content":"4C  Non‑institution sub‑entity\n\n(1) The ABN of the operator is treated as being the ABN of the non‑institution sub‑entity.\n\n(2) If the operator was, apart from this Division, endorsed on the day before the commencement day as mentioned in paragraph 2(1)(a):\n\n (a) the non‑institution sub‑entity is treated, on that day, as being endorsed in that way; and\n\n (b) to avoid doubt, each institution sub‑entity is treated, on that day, as not being endorsed in that way.\n\nNote: Item 2 applies to that non‑institution sub‑entity\n\n","sortOrder":10},{"sectionNumber":"4D","sectionType":"section","heading":"Institution sub‑entities","content":"4D  Institution sub‑entities\n\nABN\n\n(1) The A New Tax System (Australian Business Number) Act 1999 applies to an institution sub‑entity as if the institution sub‑entity were carrying on an enterprise in Australia.\n\n(2) During the period:\n\n (a) starting on the commencement day; and\n\n (b) ending on the earlier of:\n\n (i) the day the Registrar of the Australian Business Register registers an institution sub‑entity in the Australian Business Register; and\n\n (ii) 12 months after the commencement day;\n\nparagraph 10(1)(a) of the A New Tax System (Australian Business Number) Act 1999 (entity must have applied for registration) does not apply to the institution sub‑entity.\n\nNote: Subitem (2) has the effect that the Registrar of the Australian Business Register must register the institution sub‑entity in the Australian Business Register (including allocating the institution sub‑entity an ABN).\n\n(3) During that period (and without limiting item 4C), the institution sub‑entity may treat the ABN of the non‑institution sub‑entity as being the ABN of the institution sub‑entity.\n\nEndorsements\n\n(4) In a case to which paragraph 4A(1)(a) applies:\n\n (a) the endorsement mentioned in that paragraph is treated as being an endorsement of the institution sub‑entity mentioned in paragraph 4B(1)(b); and\n\n (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as:\n\n (ii) the subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).\n\n(5) In a case to which paragraph 4A(1)(b) applies:\n\n (a) the endorsement mentioned in that paragraph is treated as being an endorsement of the institution sub‑entity mentioned in paragraph 4B(1)(c); and\n\n (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as:\n\n (ii) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution).\n\n(6) In a case to which paragraph 4A(1)(c) applies:\n\n (a) the Commissioner of Taxation is treated as having endorsed the institution sub‑entity mentioned in paragraph 4B(1)(c) under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution; and\n\n (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as:\n\n (ii) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution).\n\nACNC Act\n\n(7) For the purposes of the ACNC Act:\n\n (a) the institution sub‑entity mentioned in paragraph 4B(1)(b) of this Schedule is treated as being the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act for as long as each of the institutions included in the institution sub‑entity is an institution whose principal activity is to promote the prevention or the control of diseases in human beings; and\n\n (b) the institution sub‑entity mentioned in paragraph 4B(1)(c) of this Schedule is treated as being the subtype of entity mentioned in column 2 of item 6 of that table as long as each of the institutions included in the institution sub‑entity is a public benevolent institution.\n\n","sortOrder":11},{"sectionNumber":"4E","sectionType":"section","heading":"Regulations","content":"4E  Regulations\n\nThe regulations may, for the purpose of giving effect to this Division, provide for how this Schedule, the ACNC Act or the taxation law applies in relation to the non‑institution sub‑entity or an institution sub‑entity.\n\n","sortOrder":12},{"sectionNumber":"Div 3","sectionType":"division","heading":"Opt‑out","content":"Division 3—Opt‑out\n\n","sortOrder":13},{"sectionNumber":"5","sectionType":"section","heading":"Opt‑out","content":"5  Opt‑out\n\n(1) This item applies to an entity that, during the period of 6 months starting on the commencement day, notifies the Commissioner of the ACNC, in the approved form, that the entity does not want this Part to apply to the entity.\n\n(2) Divisions 1, 2 and 4 do not apply, and are taken never to have applied, to the entity.\n\n(3) The Commissioner of Taxation is treated as having revoked, on the day before the commencement day, the entity’s endorsements mentioned in paragraphs 426‑5(a), (b), (c), (d), (e), (f), (g) and (h) in Schedule 1 to the Taxation Administration Act 1953 (whichever are applicable).\n\n","sortOrder":14},{"sectionNumber":"Div 4","sectionType":"division","heading":"Religious institutions","content":"Division 4—Religious institutions\n\n","sortOrder":15},{"sectionNumber":"6","sectionType":"section","heading":"Religious institutions","content":"6  Religious institutions\n\n(1) This item applies to an entity:\n\n (a) that notifies the Commissioner of the ACNC that, on the day before the commencement day, the entity was exempt from income tax because the entity was covered by item 1.2 of the table in section 50‑5 of the Income Tax Assessment Act 1997; and\n\n (b) to which item 2, 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b) of this Schedule does not apply.\n\n(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as:\n\n (b) the subtype of entity mentioned in column 2 of item 3 of that table (entity with a purpose that is the advancement of religion).\n\n(3) A notice given under paragraph (1)(a) must be:\n\n (b) given to the Commissioner during the period of 12 months starting on the commencement day.\n\nNote: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.  \n\n","sortOrder":16},{"sectionNumber":"Part 3","sectionType":"part","heading":"The Register","content":"Part 3—The Register\n\n","sortOrder":17},{"sectionNumber":"7","sectionType":"section","heading":"The Register","content":"7  The Register\n\nDuring the period of 15 months starting on the commencement day, Division 40 of the ACNC Act does not apply to information or documents that the Commissioner does not possess.\n\n","sortOrder":18},{"sectionNumber":"Part 4","sectionType":"part","heading":"Reporting","content":"Part 4—Reporting\n\n","sortOrder":19},{"sectionNumber":"8","sectionType":"section","heading":"Annual information statements","content":"8  Annual information statements\n\n(1) Subdivision 60‑B of the ACNC Act applies to the 2012‑13 financial year and later financial years.\n\nSubstituted accounting periods\n\n(2) If, before 30 June 2013, an entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, Subdivision 60‑B of that Act applies, in relation to the 2012‑13 financial year, as if:\n\n (a) the reference in subsection 60‑5(1) to the financial year were a reference to the accounting period that starts during the financial year; and\n\n (b) the reference in subsection 60‑5(2) to 31 December in the following financial year were a reference to the last day of the 6 month period after the end of the accounting period.\n\n","sortOrder":20},{"sectionNumber":"9","sectionType":"section","heading":"Financial reporting","content":"9  Financial reporting\n\nGeneral start time\n\n(1) Subdivision 60‑C of the ACNC Act applies to the 2013‑14 financial year and later financial years.\n\nNote: If, on or before 30 June 2013, an entity adopts under Subdivision 60‑F of the ACNC Act an accounting period that ends on a day (the substituted end day) other than 30 June, the effect of this subitem and Subdivision 60‑F is that Subdivision 60‑C of the ACNC Act will not apply to the entity before the day after the substituted end day during the 2013‑14 financial year. See also item 11.\n\nVoluntary reporting\n\n(2) A registered entity may give to the Commissioner a financial report for the 2012‑13 financial year. The ACNC Act (other than Subdivisions 60‑C and 175‑C) applies to the report as if the entity had been required to give the report to the Commissioner under Subdivision 60‑C.\n\n(3) To avoid doubt, the requirements of Subdivision 60‑C (including those set out in regulations made for the purposes of subsection 60‑15(1)) do not apply to a financial report given under subitem (2) of this item.\n\nVoluntary reporting—substituted accounting periods\n\n(4) If, before 30 June 2013, the registered entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, subitem (2) of this item applies as if the reference in the subitem to the 2012‑13 financial year were a reference to the accounting period that starts during that financial year.\n\n","sortOrder":21},{"sectionNumber":"10","sectionType":"section","heading":"Statements, reports and other documents given to other Australian government entities","content":"10  Statements, reports and other documents given to other Australian government entities\n\nStatements etc. given under other Australian laws\n\n(1) The Commissioner may treat a statement, report or other document given under an Australian law to an Australian government agency (other than the Commissioner) by a registered entity (whether before or after the entity is registered) as being:\n\n (a) an information statement for a financial year given to the Commissioner in accordance with Subdivision 60‑B or 60‑D of the ACNC Act; or\n\n (b) the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D.\n\n(2) In determining whether to treat a statement, report or other document as mentioned in subitem (1), the Commissioner must have regard to the following matters:\n\n (a) what access the Commissioner has to the statement, report or other document;\n\n (b) whether the statement, report or other document contains:\n\n (i) the information required under the ACNC Act to be in the information statement or reports; or\n\n (ii) other information that relates to, or has the purpose of, enabling the same recognised assessment activities to be carried out in relation to registered entities;\n\n (c) the processes that have been undertaken to verify the information contained in the statement, report or other document.\n\nExample: An audit.\n\n(3) The Commissioner must notify the registered entity that the Commissioner has treated the statement, report or other document as mentioned in subitem (1).\n\nFinancial reports given under the Schools Assistance Act 2008\n\n(3A) The Commissioner must treat a report (or reports) given to the Minister as mentioned in section 24 of the Schools Assistance Act 2008 that cover the financial operations of a registered entity for a financial year (whether or not the report (or reports) also cover the financial operations of other entities) as being the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner by the registered entity in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D.\n\nFinancial years to which this item applies\n\n(4) This item applies to:\n\n (a) the 2012‑13 financial year; and\n\n (b) the 2013‑14 financial year; and\n\n (c) the 2014‑15 financial year; and\n\n (d) any later financial year prescribed by the regulations for the purposes of this paragraph.\n\nVoluntary reporting—substituted accounting periods\n\n(5) If, before 30 June 2013, a registered entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, subitems (1), (3A) and (4) of this item apply as if a reference in the subitems to a financial year were a reference to the accounting period that starts during that financial year.\n\n","sortOrder":22},{"sectionNumber":"11","sectionType":"section","heading":"Substituted accounting periods","content":"11  Substituted accounting periods\n\n(1) The Commissioner is treated as having allowed an entity under section 60‑85 of the ACNC Act on the commencement day to adopt an accounting period that ends on a particular day (the substituted end day) (other than 30 June) each year if:\n\n (a) the entity is a registered entity on the commencement day because of Part 2 of this Schedule; and\n\n (b) the entity notifies the Commissioner that, under an Australian law, the entity is or was required to prepare a financial report for a period of 12 months that ended on the substituted end day during the 2012‑13 financial year.\n\n(2) A notice given under paragraph (1)(b) must be:\n\n (b) given to the Commissioner during the period of 6 months starting on the commencement day.\n\nNote: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.\n\n","sortOrder":23},{"sectionNumber":"Part 5","sectionType":"part","heading":"ACNC annual report","content":"Part 5—ACNC annual report\n\n","sortOrder":24},{"sectionNumber":"12","sectionType":"section","heading":"Annual report","content":"12  Annual report\n\n(1) Section 130‑5 of the ACNC Act applies to the 2012‑13 financial year and later financial years.\n\n(2) However, for the 2012‑13 financial year, treat the references in that section to the financial year as being references to the period that:\n\n (a) starts on the commencement day; and\n\n (b) ends on 30 June 2013.\n\n","sortOrder":25},{"sectionNumber":"Part 6","sectionType":"part","heading":"Advisory Board","content":"Part 6—Advisory Board\n\n","sortOrder":26},{"sectionNumber":"13","sectionType":"section","heading":"Meetings of the Advisory Board","content":"13  Meetings of the Advisory Board\n\n(1) Section 145‑5 of the ACNC Act applies to the 2013‑14 financial year and later financial years.\n\nMeetings before 2013‑14 financial year\n\n(2) The Chair may convene meetings of the Advisory Board during the period that:\n\n (a) starts on the commencement day; and\n\n (b) ends on 30 June 2013.\n\n(3) The ACNC Act applies to a meeting convened under subitem (2) of this item in the same way as that Act applies to meetings convened under section 145‑5 of that Act.\n\n","sortOrder":27},{"sectionNumber":"Part 7","sectionType":"part","heading":"Protected information","content":"Part 7—Protected information\n\n","sortOrder":28},{"sectionNumber":"14","sectionType":"section","heading":"Protected taxation information","content":"14  Protected taxation information\n\nSection 355‑25 in Schedule 1 to the Taxation Administration Act 1953 (disclosure of protected information by taxation officers) does not apply to an entity that makes a record of information or discloses information if:\n\n (a) the entity is a taxation officer; and\n\n (b) the record is made for or the disclosure is to the Commissioner of the ACNC for the purpose of the Commissioner performing any of his or her functions, or exercising any of his or her powers, under Division 40 of the ACNC Act (Australian Charities and Not‑for‑profits Register); and\n\n (c) the information is mentioned in subsection 40‑5(1) of that Act (information to be included in the Register); and\n\n (d) the record or disclosure is made during the period of 6 months starting on the commencement day.\n\nNote: Information obtained by an ACNC officer for the purposes of the ACNC Act may be protected ACNC information under Part 7‑1 of the ACNC Act.\n\n","sortOrder":29},{"sectionNumber":"Part 8","sectionType":"part","heading":"Basic religious charities","content":"Part 8—Basic religious charities\n\n","sortOrder":30},{"sectionNumber":"15","sectionType":"section","heading":"Basic religious charities","content":"15  Basic religious charities\n\nSubsection 205‑35(5) of the ACNC Act applies to grants received in the 2013‑14 financial year and later financial years.\n\n","sortOrder":31},{"sectionNumber":"Part 9","sectionType":"part","heading":"Review of operation of ACNC Act","content":"Part 9—Review of operation of ACNC Act\n\n","sortOrder":32},{"sectionNumber":"16","sectionType":"section","heading":"Review of operation of ACNC Act and this Act","content":"16  Review of operation of ACNC Act and this Act\n\n(1) The Minister must cause a review to be undertaken of the first 5 years of the operation of:\n\n (a) the ACNC Act; and\n\n (b) this Act.\n\n(2) The persons undertaking the review must give the Minister a written report of the review within 6 months after the end of the 5 year period.\n\n(3) The Minister must cause a copy of the report of the review to be laid before each House of the Parliament within 15 sitting days of that House after its receipt by the Minister.\n\nSchedule 2—References to charities etc.\n\nPart 1—Deductible gift recipients\n\n1  Subsection 6(1)\n\ndeductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.\n\n2  Paragraph 23AG(1AA)(b)\n\n (b) the activities of the person’s employer in operating a public fund that:\n\n (i) is covered by item 9.1.1 or 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and\n\n (ii) meets the special conditions mentioned in that item;\n\n3  Subsections 102AAH(5) and 328(5)\n\nOmit “funds, authorities or institutions in Australia”, substitute “deductible gift recipients”.\n\n4  Subsection 30‑20(1) (table)\n\n \n\n- Health—General\n- 1.1.1 a public hospital the public hospital must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 1.1.2 a hospital carried on by a society or association the society or association must be a *registered charity none\n- 1.1.3 a public fund maintained for:(a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or(b) the establishment of such hospitals (a) the public fund must have been established before 23 October 1963; and(b) the public fund must:(i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(ii) not be an *ACNC type of entity; and(c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) none\n- 1.1.4 a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants the public authority must be:(a) an *Australian government agency; or(b) a *registered charity the gift must be made for such research\n- 1.1.5 a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants the public institution must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 1.1.6 a *registered health promotion charity none none\n- 1.1.7 a public ambulance service the public ambulance service must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 1.1.8 a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 (a) the public fund must:(i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(ii) not be an *ACNC type of entity; and(b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 none\n\n5  Subsection 30‑25(1) (table)\n\n \n\n- Education—General\n- 2.1.1 a public university the public university must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 2.1.2 a public fund for the establishment of a public university (a) the public fund must be:(i) an *Australian government agency; or(ii) a *registered charity; and(b) the public university must satisfy the special conditions set out in item 2.1.1 none\n- 2.1.3 an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 the institution must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 2.1.4 a residential educational institution affiliated under statutory provisions with a public university (a) the residential educational institution must be a *registered charity; and(b) the public university must satisfy the special conditions set out in item 2.1.1 none\n- 2.1.5 a residential educational institution established by the Commonwealth none none\n- 2.1.6 a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (a) the residential educational institution must be:(i) an *Australian government agency; or(ii) a *registered charity; and(b) the higher education provider must satisfy the special conditions set out in item 2.1.3 none\n- 2.1.7 an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be:(a) an *Australian government agency; or(b) a *registered charity see section 30‑30\n- 2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none\n- 2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none\n- 2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:(a) a government; or(b) a public authority; or(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none\n- 2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30‑35 applies the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none\n- 2.1.12 a government school that:(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and(b) does not provide education for other students none none\n- 2.1.13 a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30‑37 applies the public fund must be:(a) a *registered charity; or(b) operated by a registered charity none\n\n6  Section 30‑35 (heading)\n\n30‑35  Rural schools hostel buildings\n\n7  Subsection 30‑35(1)\n\nRepeal the subsection, substitute:\n\n (1) For the purposes of item 2.1.11 of the table in subsection 30‑25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4).\n\n8  Subsection 30‑40(1) (table)\n\n \n\n- Research—General\n- 3.1.1 a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936 the approved research institute must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity the gift must be made for purposes of scientific research in the field of natural or applied science\n\n9  Subsection 30‑45(1) (table)\n\nRepeal the table (including the note), substitute:\n\n \n\n- Welfare and rights—General\n- 4.1.1 a *registered public benevolent institution none none\n- 4.1.2 a public fund maintained for the purpose of providing money for:(a) *registered public benevolent institutions; or(b) the establishment of registered public benevolent institutions the public fund must:(a) have been established before 23 October 1963; and(b) be:(i) a *registered charity; or(ii) operated by a registered charity none\n- 4.1.3 a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances the public fund must:(a) be an *Australian government agency; or(b) be a *registered charity; or(c) not be an *ACNC type of entity none\n- 4.1.4 a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30‑EA the public fund must be a *registered charity the gift must be made after 30 June 2003\n- 4.1.5 a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in Australia in distress as a result of a disaster to which subsection 30‑45A(1) or 30‑46(1) applies the public fund must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity see subsections 30‑45A(4) and 30‑46(2)\n- 4.1.6 an institution whose principal activity is one or both of the following:(a) providing short‑term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners the institution must be a *registered charity none\n- 4.1.7 an institution that would be a public benevolent institution, but for one or both of the following:(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);(b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity) the institution must be a *registered charity none\n\n10  Subsection 30‑50(1) (table)\n\n \n\n- Defence—General\n- 5.1.1 the Commonwealth or a State none the gift must be made for purposes of defence\n- 5.1.2 a public institution or public fund established and maintained for the comfort, recreation or welfare of members of:(a) the armed forces of any part of Her Majesty’s dominions; or(b) any allied or other foreign force serving in association with Her Majesty’s armed forces the public institution or public fund must be:(a) an *Australian government agency; or(b) a *registered charity none\n- 5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:(a) is located in Australia; and(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and(d) is solely or mainly used for that public commemoration the public fund must be:(a) an *Australian government agency; or(b) a *registered charity the gift must be made within the 2 years beginning on the day on which:(a) the fund; or(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity;is endorsed as a *deductible gift recipient under Subdivision 30‑BA\n\n11  Subsection 30‑70(1) (table)\n\n \n\n- The family—General\n- 8.1.1 a public fund established and maintained:(a) by a *non‑profit company to which section 30‑75 applies; and(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia the public fund must be a *registered charity none\n- 8.1.2 a public fund that is established and maintained:(a) by a *non‑profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia the public fund must be a *registered charity none\n\n12  Section 30‑75\n\nOmit “You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30‑70(1) only”, substitute “For the purposes of item 8.1.1 of the table in subsection 30‑70(1), this section applies to a company”.\n\n13  Subsection 30‑80(1) (table)\n\n \n\n- International affairs—General\n- 9.1.1 a public fund declared by the Treasurer to be a developing country relief fund under section 30‑85 the public fund must be:(a) a *registered charity; or(b) operated by a registered charity see section 30‑85\n- 9.1.2 a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in a country other than:(a) Australia; and(b) a country declared by the *Foreign Affairs Minister to be a developing country;who are in distress as a result of a disaster to which subsection 30‑86(1) applies none see subsection 30‑86(4)\n\n14  Saving provision—declarations\n\nA declaration:\n\n (a) made by the Foreign Affairs Minister for the purposes of item 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997; and\n\nhas effect, from that commencement, as if it had been made for the purposes of that item of that table as amended by this Schedule.\n\n15  Subsection 30‑100(1) (table)\n\n \n\n- Cultural organisations—General\n- 12.1.1 a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30‑F none none\n- 12.1.2 a public library the public library must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none\n- 12.1.3 a public museum the public museum must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none\n- 12.1.4 a public art gallery the public art gallery must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none\n- 12.1.5 an institution consisting of a public library, public museum and public art gallery or of any 2 of them the institution must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none\n\n16  Subsection 30‑125(3)\n\nRepeal the subsection, substitute:\n\nRelevant special conditions in table in section 30‑15\n\n (3) To avoid doubt:\n\n (a) a condition requiring the fund, authority or institution to meet the requirements of section 30‑17 is not a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section; and\n\nNote: Section 30‑17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient.\n\n (b) in the case of a fund, authority or institution that is described in item 1 of the table in section 30‑15—a condition set out in the relevant table item in Subdivision 30‑B, including a condition identified in the column headed “Special conditions—fund, authority or institution” of that item (if any), is a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section.\n\nNote: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30‑15 requires any conditions set out in the relevant table item in Subdivision 30‑B to be satisfied.\n\n","sortOrder":33},{"sectionNumber":"17","sectionType":"section","heading":"Section 30‑288","content":"17  Section 30‑288\n\nOmit “a charitable institution”, substitute “an institution”.\n\n","sortOrder":34},{"sectionNumber":"18","sectionType":"section","heading":"After paragraph 30‑288(a)","content":"18  After paragraph 30‑288(a)\n\n (aa) is a *registered charity; and\n\n","sortOrder":35},{"sectionNumber":"19","sectionType":"section","heading":"Subsection 995‑1(1)","content":"19  Subsection 995‑1(1)\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":36},{"sectionNumber":"20","sectionType":"section","heading":"Subsection 995‑1(1)","content":"20  Subsection 995‑1(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":37},{"sectionNumber":"21","sectionType":"section","heading":"Subsection 995‑1(1)","content":"21  Subsection 995‑1(1)\n\nregistered health promotion charity means an institution that is:\n\n (a) a *registered charity; and\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":38},{"sectionNumber":"22","sectionType":"section","heading":"Subsection 995‑1(1)","content":"22  Subsection 995‑1(1)\n\nregistered public benevolent institution means an institution that is:\n\n (a) a *registered charity; and\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":39},{"sectionNumber":"23","sectionType":"section","heading":"Transitional provision—deductible gift recipient requirements","content":"23  Transitional provision—deductible gift recipient requirements\n\n(1) This item applies if:\n\n (a) just before the commencement of one or more amendments made by this Part or Schedule 4, gifts to an entity were deductible because the entity satisfied a requirement of Division 30 of the Income Tax Assessment Act 1997; and\n\n (b) at that commencement, the entity no longer satisfies the requirement because of the amendments (disregarding this item).\n\n(2) The amendments do not apply in relation to the entity during the period that:\n\n (a) starts on the commencement of this item; and\n\n (b) ends on the earlier of:\n\n (i) the time the entity first satisfies the requirement mentioned in paragraph (1)(b); and\n\n (ii) 12 months after the commencement of this item.\n\nExample 1: A public hospital is endorsed as a deductible gift recipient (see item 1.1.1 of the table in subsection 30‑20(1) of the Income Tax Assessment Act 1997). The hospital has 12 months to be registered under the Australian Charities and Not‑for‑profits Commission Act 2012, if it is not an Australian government agency.\n\nExample 2: A public fund is endorsed as a deductible gift recipient because it is maintained for the purpose of providing money for particular public hospitals (see item 1.1.3 of the table in subsection 30‑20(1) of the Income Tax Assessment Act 1997). The public fund has 12 months to either amend its governing rules to limit its purpose to providing money for those hospitals if they meet the special conditions set out in item 1.1.1 of that table, or to ensure that the particular hospitals in fact meet the special conditions.\n\nExample 3: A residential educational institution is endorsed as a deductible gift recipient because it is affiliated under statutory provisions with a public university (see item 2.1.4 of the table in subsection 30‑25(1) of the Income Tax Assessment Act 1997). The institution has 12 months to be registered as a charity by the Commissioner of the Australian Charities and Not‑for‑profits Commission, and to ensure that the public university is also so registered (if the university is not an Australian government agency).\n\n","sortOrder":40},{"sectionNumber":"24","sectionType":"section","heading":"Item 6 of Schedule 6","content":"24  Item 6 of Schedule 6\n\nRepeal the item.\n\n","sortOrder":41},{"sectionNumber":"Part 2","sectionType":"part","heading":"Tax exempt entities","content":"Part 2—Tax exempt entities\n\n","sortOrder":42},{"sectionNumber":"25","sectionType":"section","heading":"Subparagraph 63‑5(2)(b)(i)","content":"25  Subparagraph 63‑5(2)(b)(i)\n\nOmit “education, science and religion”, substitute “education and science”.\n\n","sortOrder":43},{"sectionNumber":"26","sectionType":"section","heading":"Subparagraph 128B(3)(a)(i)","content":"26  Subparagraph 128B(3)(a)(i)\n\nOmit “1.5A, 1.5B or”.\n\n","sortOrder":44},{"sectionNumber":"27","sectionType":"section","heading":"Paragraph 272‑90(8)(a) in Schedule 2F","content":"27  Paragraph 272‑90(8)(a) in Schedule 2F\n\nOmit “1.2,”.\n\n","sortOrder":45},{"sectionNumber":"28","sectionType":"section","heading":"Section 11‑5 (table item headed “charity, education, science or religion”)","content":"28  Section 11‑5 (table item headed “charity, education, science or religion”)\n\nRepeal the item, substitute:\n\n| charity, education or science |  |\n| --- | --- |\n| educational institution, public................... | 50‑5 |\n| Global Carbon Capture and Storage Institute Ltd...... | 50‑5 |\n| registered charity........................... | 50‑5 |\n| scientific institution......................... | 50‑5 |\n| scientific research fund....................... | 50‑5 |\n| scientific society etc......................... | 50‑5 |\n\n","sortOrder":46},{"sectionNumber":"29","sectionType":"section","heading":"Section 50‑5 (heading)","content":"29  Section 50‑5 (heading)\n\n50‑5  Charity, education and science\n\n","sortOrder":47},{"sectionNumber":"30","sectionType":"section","heading":"Section 50‑5 (table items 1.1 and 1.2)","content":"30  Section 50‑5 (table items 1.1 and 1.2)\n\nRepeal the items, substitute:\n\n| 1.1 | registered charity | see sections 50‑50 and 50‑52 |\n\n","sortOrder":48},{"sectionNumber":"31","sectionType":"section","heading":"Section 50‑5 (table items 1.5, 1.5A and 1.5B)","content":"31  Section 50‑5 (table items 1.5, 1.5A and 1.5B)\n\nRepeal the items.\n\n","sortOrder":49},{"sectionNumber":"32","sectionType":"section","heading":"Section 50‑20 (cell at table item 4.1, column headed “Exempt entity”)","content":"32  Section 50‑20 (cell at table item 4.1, column headed “Exempt entity”)\n\nRepeal the cell, substitute:\n\n| a fund that:<br>(a) is established by will or instrument of trust solely for a purpose referred to in paragraph (a) or (b) of the column headed “Recipient” in item 2 of the table in section 30‑15; and<br>(b) is not a charity |\n\n","sortOrder":50},{"sectionNumber":"33","sectionType":"section","heading":"Section 50‑52","content":"33  Section 50‑52\n\nRepeal the section, substitute:\n\n50‑52  Special condition for items 1.1 and 4.1\n\n (1) An entity covered by item 1.1 or 4.1 is not exempt from income tax unless the entity is endorsed as exempt from income tax under Subdivision 50‑B.\n\n (3) This section has effect despite all the other sections of this Subdivision.\n\n","sortOrder":51},{"sectionNumber":"34","sectionType":"section","heading":"Sections 50‑57 and 50‑80","content":"34  Sections 50‑57 and 50‑80\n\nRepeal the sections.\n\n","sortOrder":52},{"sectionNumber":"35","sectionType":"section","heading":"Subsection 50‑110(2)","content":"35  Subsection 50‑110(2)\n\nOmit “, 1.5, 1.5A or 1.5B”.\n\n","sortOrder":53},{"sectionNumber":"36","sectionType":"section","heading":"Subsection 50‑110(4)","content":"36  Subsection 50‑110(4)\n\n","sortOrder":54},{"sectionNumber":"37","sectionType":"section","heading":"Paragraph 50‑110(5)(a)","content":"37  Paragraph 50‑110(5)(a)\n\nOmit “items 1.1, 1.5, 1.5A and 1.5B”, substitute “item 1.1”.\n\n","sortOrder":55},{"sectionNumber":"38","sectionType":"section","heading":"Paragraph 50‑110(5)(b)","content":"38  Paragraph 50‑110(5)(b)\n\n (b) if item 1.1 of the table in section 50‑5 covers the entity:\n\n (i) the entity must not have carried on any activities as a charity; and\n\n (ii) there must be reasonable grounds for believing that the entity will meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table; or\n\n","sortOrder":56},{"sectionNumber":"39","sectionType":"section","heading":"Paragraph 207‑115(2)(a)","content":"39  Paragraph 207‑115(2)(a)\n\nOmit “, 1.5, 1.5A or 1.5B”.\n\nIncome Tax (Transitional Provisions) Act 1997\n\n","sortOrder":57},{"sectionNumber":"40","sectionType":"section","heading":"At the end of Division 50","content":"40  At the end of Division 50\n\nAdd:\n\n50‑50  Charities established prior to 1 July 1997\n\n  Disregard the use of the following amounts in determining (for the purposes of Subdivision 50‑A of the Income Tax Assessment Act 1997, as amended by Schedules 1 and 2 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012) whether a fund established before 1 July 1997 operates and pursues its purposes in Australia:\n\n (a) an amount received by the entity before 1 July 1997;\n\n (b) an amount derived from an amount mentioned in paragraph (a) or this paragraph.\n\nTax Laws Amendment (2010 Measures No. 2) Act 2010\n\n41  Item 10 of Schedule 5 (heading)\n\n10  Section 11‑5 (table item headed “charity, education or religion”)\n\nPart 3—Fringe benefits tax\n\n42  Paragraph 57(a)\n\n43  At the end of paragraphs 57(a) and (b)\n\n44  Subsection 57A(1)\n\n44A  Subsection 57A(1)\n\nOmit “subsection 123C(1) or (5)”, substitute “section 123C”.\n\n","sortOrder":58},{"sectionNumber":"45","sectionType":"section","heading":"Paragraphs 57A(5)(a) and (b)","content":"45  Paragraphs 57A(5)(a) and (b)\n\n","sortOrder":59},{"sectionNumber":"46","sectionType":"section","heading":"Subparagraph 58(1)(a)(ii)","content":"46  Subparagraph 58(1)(a)(ii)\n\n (ii) a registered religious institution; or\n\n (iii) a company that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item 3 of the table in subsection 25‑5(5) of that Act; or\n\n (iv) a non‑profit company that is not an ACNC type of entity;\n\n47  At the end of paragraphs 58(1)(a) and (b)\n\n48  At the end of paragraphs 58(1)(e) and (g)\n\n49  Paragraphs 58G(2)(b) and (c)\n\n (b) a registered charity; or\n\n","sortOrder":60},{"sectionNumber":"50","sectionType":"section","heading":"Subparagraph 58T(a)(i)","content":"50  Subparagraph 58T(a)(i)\n\n","sortOrder":61},{"sectionNumber":"51","sectionType":"section","heading":"Subparagraph 58T(a)(ii)","content":"51  Subparagraph 58T(a)(ii)\n\nAfter “religious practitioner”, insert “of a registered religious institution”.\n\n52  At the end of paragraphs 58T(a) and (b)\n\n53  At the end of paragraphs 58T(e) and (f)\n\n54  Subparagraph 58V(a)(ii)\n\n55  At the end of paragraphs 58V(a) and (b)\n\n56  Paragraph 58V(c)\n\n56A  Subsection 123C(1) (heading)\n\nRepeal the heading.\n\n","sortOrder":62},{"sectionNumber":"57","sectionType":"section","heading":"Paragraph 123C(2)(a)","content":"57  Paragraph 123C(2)(a)\n\n","sortOrder":63},{"sectionNumber":"58","sectionType":"section","heading":"Subsections 123C(3) to (5)","content":"58  Subsections 123C(3) to (5)\n\nRepeal the subsections.\n\n60  Paragraph 123D(2)(a)\n\n61  Paragraph 123E(2)(a)\n\n62  Subsection 136(1) (definition of health promotion charity)\n\n63  Subsection 136(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":64},{"sectionNumber":"64","sectionType":"section","heading":"Subsection 136(1)","content":"64  Subsection 136(1)\n\nregistered health promotion charity means an institution that is:\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":65},{"sectionNumber":"65","sectionType":"section","heading":"Subsection 136(1)","content":"65  Subsection 136(1)\n\nregistered public benevolent institution means an entity that is:\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":66},{"sectionNumber":"66","sectionType":"section","heading":"Subsection 136(1)","content":"66  Subsection 136(1)\n\nregistered religious institution means an institution that is:\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.\n\n67  Paragraph 140(1B)(d)\n\n68  Paragraph 426‑5(d) in Schedule 1\n\n68A  Subsection 426‑40(1) in Schedule 1 (paragraph (b) of note 1)\n\nOmit “and (4)”.\n\n","sortOrder":67},{"sectionNumber":"68B","sectionType":"section","heading":"Subsection 426‑55(1) in Schedule 1 (paragraph (b) of the note)","content":"68B  Subsection 426‑55(1) in Schedule 1 (paragraph (b) of the note)\n\nOmit “and (4)”.\n\n68C  Paragraph 426‑65(1)(d) in Schedule 1\n\nPart 4—Goods and services tax\n\n69  Paragraphs 9‑20(1)(e) and (f)\n\n (e) by a charity; or\n\n70  Subsection 9‑30(3) (note)\n\n71  Section 29‑69 (table item 1)\n\n72  Section 37‑1 (table item 1AA)\n\n73  Paragraph 38‑220(a)\n\nOmit “religious institution”, substitute “*ACNC‑registered religious institution”.\n\n","sortOrder":68},{"sectionNumber":"74","sectionType":"section","heading":"Subdivision 38‑G (heading)","content":"74  Subdivision 38‑G (heading)\n\nSubdivision 38‑G—Activities of charities etc.\n\n75  Paragraphs 38‑250(1)(a) and (2)(a)\n\n76  Subsection 38‑250(3)\n\n77  Subparagraph 38‑250(4)(a)(i)\n\n78  Paragraph 38‑255(1)(a)\n\n79  Paragraph 38‑255(1)(b)\n\nOmit “institution, trustee”, substitute “endorsed charity”.\n\n","sortOrder":69},{"sectionNumber":"80","sectionType":"section","heading":"Subsection 38‑255(1)","content":"80  Subsection 38‑255(1)\n\nOmit “if the institution, trustee”, substitute “if the endorsed charity”.\n\n81  Subsection 38‑255(2)\n\n82  Subparagraph 38‑255(3)(a)(i)\n\n83  Paragraph 38‑260(a)\n\nOmit “*endorsed charitable institution, or an *endorsed trustee of a charitable fund,”, substitute “*endorsed charity”.\n\n","sortOrder":70},{"sectionNumber":"84","sectionType":"section","heading":"Section 38‑270 (heading)","content":"84  Section 38‑270 (heading)\n\n38‑270  Raffles and bingo conducted by charities etc.\n\n85  Paragraph 38‑270(1)(a)\n\n86  Subsection 38‑270(2)\n\n87  Subparagraph 38‑270(3)(a)(i)\n\n88  Subdivision 40‑F (heading)\n\nSubdivision 40‑F—Fund‑raising events conducted by charities etc.\n\n","sortOrder":71},{"sectionNumber":"89","sectionType":"section","heading":"Section 40‑160 (heading)","content":"89  Section 40‑160 (heading)\n\n40‑160  Fund‑raising events conducted by charities etc.\n\n90  Paragraph 40‑160(1)(a)\n\n91  Subsection 40‑160(2)\n\n92  Subparagraph 40‑160(3)(a)(i)\n\n93  Subparagraph 48‑15(1)(e)(iii)\n\n94  Subsection 48‑15(1AA)\n\n95  Paragraph 63‑5(2)(a)\n\n96  Subsection 63‑5(3)\n\nRepeal the subsection (including the example).\n\n","sortOrder":72},{"sectionNumber":"97","sectionType":"section","heading":"Section 63‑27 (heading)","content":"97  Section 63‑27 (heading)\n\n63‑27  Application of particular provisions relating to charities etc.\n\n","sortOrder":73},{"sectionNumber":"98","sectionType":"section","heading":"Paragraph 63‑27(1)(b)","content":"98  Paragraph 63‑27(1)(b)\n\nOmit “charitable institution, a trustee of a charitable fund or”.\n\n","sortOrder":74},{"sectionNumber":"99","sectionType":"section","heading":"Paragraph 63‑27(1)(d)","content":"99  Paragraph 63‑27(1)(d)\n\n (d) an *endorsed charity;\n\n","sortOrder":75},{"sectionNumber":"100","sectionType":"section","heading":"Paragraphs 63‑27(2)(b) and (g)","content":"100  Paragraphs 63‑27(2)(b) and (g)\n\n","sortOrder":76},{"sectionNumber":"101","sectionType":"section","heading":"Section 111‑18 (heading)","content":"101  Section 111‑18 (heading)\n\n111‑18  Application of Division to volunteers working for charities etc.\n\n","sortOrder":77},{"sectionNumber":"102","sectionType":"section","heading":"Paragraph 111‑18(1)(a)","content":"102  Paragraph 111‑18(1)(a)\n\n","sortOrder":78},{"sectionNumber":"103","sectionType":"section","heading":"Paragraph 111‑18(1)(b)","content":"103  Paragraph 111‑18(1)(b)\n\nOmit “institution, fund”, substitute “endorsed charity”.\n\n","sortOrder":79},{"sectionNumber":"104","sectionType":"section","heading":"Subsection 111‑18(1)","content":"104  Subsection 111‑18(1)\n\nOmit “to the institution, fund”, substitute “to the endorsed charity”.\n\n","sortOrder":80},{"sectionNumber":"105","sectionType":"section","heading":"Paragraph 111‑18(1)(c)","content":"105  Paragraph 111‑18(1)(c)\n\nOmit “institution, fund”, substitute “endorsed charity”.\n\n106  Subsection 111‑18(2)\n\n107  Subparagraph 111‑18(3)(a)(i)\n\n108  Paragraph 123‑5(2)(b)\n\n109  Subsection 129‑45(1)\n\n110  Subsection 129‑45(2)\n\n111  Subparagraph 129‑45(3)(a)(i)\n\n112  Division 157 (heading)\n\nDivision 157—Accounting basis of charities etc.\n\n113  Section 157‑1\n\nOmit “a charitable institution, trustee of a charitable fund”, substitute “an endorsed charity”.\n\n","sortOrder":81},{"sectionNumber":"114","sectionType":"section","heading":"Section 157‑5 (heading)","content":"114  Section 157‑5 (heading)\n\n157‑5  Charities etc. choosing to account on a cash basis\n\n","sortOrder":82},{"sectionNumber":"115","sectionType":"section","heading":"Subsection 157‑5(1)","content":"115  Subsection 157‑5(1)\n\nOmit “A charitable institution, a trustee of a charitable fund”, substitute “An *endorsed charity”.\n\n","sortOrder":83},{"sectionNumber":"116","sectionType":"section","heading":"Subsection 157‑5(1)","content":"116  Subsection 157‑5(1)\n\nOmit “institution, trustee”, substitute “endorsed charity”.\n\n","sortOrder":84},{"sectionNumber":"117","sectionType":"section","heading":"Subsection 157‑5(2)","content":"117  Subsection 157‑5(2)\n\n","sortOrder":85},{"sectionNumber":"118","sectionType":"section","heading":"Paragraph 157‑5(3)(a)","content":"118  Paragraph 157‑5(3)(a)\n\n (a) an *endorsed charity; or\n\n","sortOrder":86},{"sectionNumber":"119","sectionType":"section","heading":"Section 157‑10 (heading)","content":"119  Section 157‑10 (heading)\n\n157‑10  Charities etc. ceasing to account on a cash basis\n\n","sortOrder":87},{"sectionNumber":"120","sectionType":"section","heading":"Subsection 157‑10(1)","content":"120  Subsection 157‑10(1)\n\nOmit “charitable institution, any trustee of a charitable fund”, substitute “*endorsed charity”.\n\n","sortOrder":88},{"sectionNumber":"121","sectionType":"section","heading":"Subsection 157‑10(2)","content":"121  Subsection 157‑10(2)\n\n","sortOrder":89},{"sectionNumber":"122","sectionType":"section","heading":"Paragraph 157‑10(3)(a)","content":"122  Paragraph 157‑10(3)(a)\n\n (a) an *endorsed charity; or\n\n","sortOrder":90},{"sectionNumber":"123","sectionType":"section","heading":"Division 176","content":"123  Division 176\n\nRepeal the Division, substitute:\n\n","sortOrder":91},{"sectionNumber":"Div 176","sectionType":"division","heading":"Endorsement of charities etc.","content":"Division 176—Endorsement of charities etc.\n\n176‑1  Endorsement by Commissioner as charity\n\n (1) The Commissioner must endorse an entity as a charity if:\n\n (a) the entity is entitled to be endorsed as a charity (see subsection (2)); and\n\n (b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.\n\n (2) An entity is entitled to be endorsed as a charity if the entity:\n\n (a) is an *ACNC‑registered charity; and\n\n (b) has an *ABN.\n\n","sortOrder":92},{"sectionNumber":"124","sectionType":"section","heading":"Transitional provision—endorsements as charities","content":"124  Transitional provision—endorsements as charities\n\nAn entity that, just before the commencement of this item, was endorsed:\n\n (a) as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999; or\n\n (b) as a trustee of a charitable fund under subsection 176‑5(1) of that Act;\n\nis taken, from that commencement, to have been endorsed as a charity under subsection 176‑1(1) of that Act, as amended by this Schedule.\n\n","sortOrder":93},{"sectionNumber":"125","sectionType":"section","heading":"Transitional provision—applications for endorsement","content":"125  Transitional provision—applications for endorsement\n\nAn application for endorsement:\n\n (a) made under paragraph 176‑1(1)(b) or 176‑5(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 before the commencement of this item; and\n\n (b) not withdrawn or finally dealt with before that commencement;\n\nis taken, from that commencement, to have been made under paragraph 176‑1(1)(b) of that Act as amended by this Schedule.\n\n","sortOrder":94},{"sectionNumber":"126","sectionType":"section","heading":"Section 195‑1","content":"126  Section 195‑1\n\nACNC‑registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":95},{"sectionNumber":"127","sectionType":"section","heading":"Section 195‑1","content":"127  Section 195‑1\n\nACNC‑registered religious institution means an institution that is:\n\n (a) an *ACNC‑registered charity; and\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":96},{"sectionNumber":"128","sectionType":"section","heading":"Section 195‑1 (definition of endorsed charitable institution)","content":"128  Section 195‑1 (definition of endorsed charitable institution)\n\n","sortOrder":97},{"sectionNumber":"129","sectionType":"section","heading":"Section 195‑1","content":"129  Section 195‑1\n\nendorsed charity means an entity that is endorsed as a charity under subsection 176‑1(1).\n\n","sortOrder":98},{"sectionNumber":"130","sectionType":"section","heading":"Section 195‑1 (definition of endorsed trustee of a charitable fund)","content":"130  Section 195‑1 (definition of endorsed trustee of a charitable fund)\n\n","sortOrder":99},{"sectionNumber":"131","sectionType":"section","heading":"Paragraphs 426‑5(a) and (b) in Schedule 1","content":"131  Paragraphs 426‑5(a) and (b) in Schedule 1\n\n (a) endorsement of an entity as a charity under subsection 176‑1(1) of the *GST Act;\n\n","sortOrder":100},{"sectionNumber":"132","sectionType":"section","heading":"Subsection 426‑40(1) in Schedule 1 (paragraph (a) of note 1)","content":"132  Subsection 426‑40(1) in Schedule 1 (paragraph (a) of note 1)\n\nOmit “and 176‑5(2)”.\n\n","sortOrder":101},{"sectionNumber":"133","sectionType":"section","heading":"Subsection 426‑55(1) in Schedule 1 (paragraph (a) of the note)","content":"133  Subsection 426‑55(1) in Schedule 1 (paragraph (a) of the note)\n\nOmit “and 176‑5(2)”.\n\n","sortOrder":102},{"sectionNumber":"134","sectionType":"section","heading":"Paragraphs 426‑65(1)(a) and (b) in Schedule 1","content":"134  Paragraphs 426‑65(1)(a) and (b) in Schedule 1\n\n (a) as a charity under subsection 176‑1(1) of the *GST Act;\n\nPart 5—Corporations Act 2001\n\n","sortOrder":103},{"sectionNumber":"135","sectionType":"section","heading":"Section 9 (paragraph (b) of the definition of public company)","content":"135  Section 9 (paragraph (b) of the definition of public company)\n\nOmit “does not have”, substitute “is not required to have”.\n\n","sortOrder":104},{"sectionNumber":"136","sectionType":"section","heading":"Subsections 150(1) and (2)","content":"136  Subsections 150(1) and (2)\n\nRepeal the subsections, substitute:\n\nName\n\n (1) A company is not required to have the word “Limited” at the end of its name if:\n\n (a) the company is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and\n\n (b) the company’s constitution:\n\n (i) prohibits the company paying fees to its directors; and\n\n (ii) requires the directors to approve all other payments the company makes to directors.\n\n (2) A company that, in accordance with subsection (1), does not have “Limited” at the end of its name must notify ASIC as soon as practicable if:\n\n (a) the company ceases to be registered as mentioned in paragraph (1)(a); or\n\n (b) any of the prohibitions or requirements mentioned in paragraph (1)(b) are not complied with or the company’s constitution is modified to remove any of those prohibitions or requirements.\n\n","sortOrder":105},{"sectionNumber":"137","sectionType":"section","heading":"At the end of section 150","content":"137  At the end of section 150\n\nAdd:\n\n (4) Paragraph 157(1)(a) (company must pass special resolution to change name) does not apply to a change of the name of a company to omit the word “Limited” in accordance with this section.\n\nName may be stated without “Limited”\n\n (5) If a company:\n\n (a) has the word “Limited” at the end of its name; but\n\n (b) under subsection (1), is not required to do so;\n\nthe word “Limited” may be omitted anywhere that the name of the company is required to be used (including on the company’s common seal).\n\nPart 6—Customs Tariff Act 1995\n\nDivision 1—Definition\n\n138  Subsection 3(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\nDivision 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced\n\n","sortOrder":106},{"sectionNumber":"139","sectionType":"section","heading":"Schedule 4 (item 23A, the description of goods in column 2)","content":"139  Schedule 4 (item 23A, the description of goods in column 2)\n\nRepeal the description, substitute:\n\n| Goods, as prescribed by by‑law, that have been donated or bequeathed:<br>(a) by a person, company or organisation domiciled or established outside Australia; and<br>(b) to an organisation established in Australia that is:<br>(i) a registered charity; or<br>(ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30‑100(1) of the Income Tax Assessment Act 1997 |\n\n","sortOrder":107},{"sectionNumber":"140","sectionType":"section","heading":"Savings provision—by‑laws","content":"140  Savings provision—by‑laws\n\nA by‑law:\n\n (a) made for the purposes of item 23A of Schedule 4 to the Customs Tariff Act 1995; and\n\nhas effect, from that commencement, as if it had been made for the purposes of that item as amended by this Schedule.\n\nDivision 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012\n\n","sortOrder":108},{"sectionNumber":"141","sectionType":"section","heading":"Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)","content":"141  Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)\n\n(a) donated or bequeathed by a person, company or organisation resident or established outside Australia to an organisation established in Australia that is:\n\n(i) a registered charity; or\n\n(ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30‑100(1) of the Income Tax Assessment Act 1997; or\n\nPart 7—Other amendments\n\nAged Care Act 1997\n\n","sortOrder":109},{"sectionNumber":"142","sectionType":"section","heading":"At the end of section 9‑1","content":"142  At the end of section 9‑1\n\nAdd:\n\nProviders registered under the Australian Charities and Not‑for‑profits Commission Act 2012\n\n (6) Despite paragraph (1)(b), an approved provider is not obliged to notify the Secretary of a change to the approved provider’s *key personnel if:\n\n (a) the approved provider is registered under the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (b) the approved provider is required under that Act to notify the Commissioner of the ACNC of the change.\n\n (7) An approved provider commits an offence if:\n\n (a) the approved provider is a *corporation; and\n\n (b) the approved provider is registered under the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (c) there is a change of any of the approved provider’s *key personnel; and\n\n (d) the approved provider is required under that Act to notify the Commissioner of the ACNC of the change; and\n\n (e) the approved provider fails to notify the Commissioner of the change within the period required under that Act.\n\nPenalty: 30 penalty units.\n\n (8) An offence against subsection (7) is an offence of strict liability.\n\nNote: For strict liability, see section 6.1 of the Criminal Code.\n\nAge Discrimination Act 2004\n\n","sortOrder":110},{"sectionNumber":"143","sectionType":"section","heading":"Section 5","content":"143  Section 5\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":111},{"sectionNumber":"144","sectionType":"section","heading":"Paragraph 34(1)(a)","content":"144  Paragraph 34(1)(a)\n\n (a) affect a provision of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n\n  wholly or in part on persons of a particular age; or\n\n","sortOrder":112},{"sectionNumber":"145","sectionType":"section","heading":"Subsection 34(2) (definition of charitable instrument)","content":"145  Subsection 34(2) (definition of charitable instrument)\n\nAircraft Noise Levy Act 1995\n\n","sortOrder":113},{"sectionNumber":"146","sectionType":"section","heading":"Subparagraph 5(2)(b)(ii)","content":"146  Subparagraph 5(2)(b)(ii)\n\n (ii) subject to any conditions prescribed by the regulations—the purpose of carrying goods or people for a registered charity in relation to the charitable activities of the registered charity.\n\n","sortOrder":114},{"sectionNumber":"147","sectionType":"section","heading":"At the end of section 5","content":"147  At the end of section 5\n\nAdd:\n\n (3) In this Act:\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\nA New Tax System (Family Assistance) (Administration) Act 1999\n\n","sortOrder":115},{"sectionNumber":"148","sectionType":"section","heading":"After subsection 219GA(6)","content":"148  After subsection 219GA(6)\n\n (6A) However, a person that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 need not comply with a notice given to the person under this section to the extent that:\n\n (a) the notice requires the person to provide particular financial information to the Secretary; and\n\n (b) the person has provided, or provides, that particular financial information to the Commissioner of the ACNC under that Act before the end of the period specified under paragraph (3)(b).\n\nAnti‑Money Laundering and Counter‑Terrorism Financing Act 2006\n\n","sortOrder":116},{"sectionNumber":"149","sectionType":"section","heading":"Section 5","content":"149  Section 5\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":117},{"sectionNumber":"150","sectionType":"section","heading":"Subsection 6(2) (table item 51)","content":"150  Subsection 6(2) (table item 51)\n\nOmit “charity or charitable institution”, substitute “registered charity”.\n\nAustralian Postal Corporation Act 1989\n\n","sortOrder":118},{"sectionNumber":"151","sectionType":"section","heading":"Section 3","content":"151  Section 3\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":119},{"sectionNumber":"152","sectionType":"section","heading":"Paragraph 30(1C)(f)","content":"152  Paragraph 30(1C)(f)\n\n (f) the person:\n\n (i) is a registered charity; or\n\n (ii) is a government agency, partnership, educational institution, health or community service provider or other person carrying on a business or other undertaking not of a private or domestic nature, but is not a charity.\n\n","sortOrder":120},{"sectionNumber":"153","sectionType":"section","heading":"Subsection 6(1)","content":"153  Subsection 6(1)\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":121},{"sectionNumber":"154","sectionType":"section","heading":"Paragraph 212A(1)(a)","content":"154  Paragraph 212A(1)(a)\n\n (a) one of the following that provides the re‑transmission for the sole or principal purpose of obtaining or improving reception in a small community:\n\n (i) an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012;\n\n (ii) a not‑for‑profit entity that is not an ACNC type of entity; or\n\nChild Care Act 1972\n\n","sortOrder":122},{"sectionNumber":"155","sectionType":"section","heading":"Subsection 4(1)","content":"155  Subsection 4(1)\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":123},{"sectionNumber":"156","sectionType":"section","heading":"Section 4B","content":"156  Section 4B\n\nRepeal the section, substitute:\n\n4B  Eligible child care centres\n\n  For the purposes of this Act, a child care centre is an eligible child care centre if:\n\n (a) the centre is operated, or proposed to be operated, by an entity that meets the requirements of columns 1 and (if applicable) 2 of an item of the following table; and\n\n (b) the Minister determines that the centre is an eligible child care centre for the purposes of this Act:\n\n \n\n- Entities that operate eligible child care centres\n- Item Column 1The entity is … Column 2\n- 1 a body corporate that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 not applicable\n- 2 a body corporate that is not an ACNC type of entity the body corporate is:(a) not carried on for the purpose of profit or gain; and(b) not a Commonwealth, State or Territory authority\n- 3 the trustee of a trust that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 not applicable\n- 4 the trustee of a trust that is not an ACNC type of entity the trust is established by an entity that meets the requirements of item 1, 2, 3, 7 or 8\n- 5 an unincorporated body that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 the unincorporated body is approved by the Minister for the purposes of this item\n- 6 an unincorporated body that is not an ACNC type of entity the unincorporated body is:(a) not carried on for the purpose of profit or gain; and(b) approved by the Minister for the purposes of this item\n- 7 the Australian Capital Territory not applicable\n- 8 a local governing body established by or under State or Territory law not applicable\n\n","sortOrder":124},{"sectionNumber":"157","sectionType":"section","heading":"Saving of determinations and approvals","content":"157  Saving of determinations and approvals\n\n(1) A determination:\n\n (a) made under paragraph 4B(1)(b) of the Child Care Act 1972; and\n\nhas effect, from that commencement, as if it had been made for the purposes of paragraph 4B(b) of that Act, as amended by this Schedule.\n\n(2) An approval:\n\n (a) made for the purposes of subparagraph 4B(1)(a)(vi) of the Child Care Act 1972; and\n\nhas effect, from that commencement, as if it had been made for the purposes of items 5 and 6 of the table in section 4B of that Act, as amended by this Schedule.\n\n","sortOrder":125},{"sectionNumber":"158","sectionType":"section","heading":"Section 5","content":"158  Section 5\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":126},{"sectionNumber":"159","sectionType":"section","heading":"Subparagraphs 91(1)(b)(ii) and (1A)(b)(ii)","content":"159  Subparagraphs 91(1)(b)(ii) and (1A)(b)(ii)\n\n (ii) an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or\n\n (iii) a not‑for‑profit entity that is not an ACNC type of entity; or\n\n","sortOrder":127},{"sectionNumber":"160","sectionType":"section","heading":"Subsection 4(1)","content":"160  Subsection 4(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":128},{"sectionNumber":"161","sectionType":"section","heading":"At the end of paragraph 45B(9)(a)","content":"161  At the end of paragraph 45B(9)(a)\n\n","sortOrder":129},{"sectionNumber":"162","sectionType":"section","heading":"Paragraphs 45B(9)(b) and (c)","content":"162  Paragraphs 45B(9)(b) and (c)\n\n (b) both of the following subparagraphs apply:\n\n (i) the person who required or requires the covenant to be given was or is, at that time, a registered charity;\n\n (ii) the covenant was or is required to be given for or in accordance with the purposes or objects of that registered charity; or\n\n (c) both of the following subparagraphs apply:\n\n (i) the covenant was or is required to be given in pursuance of a legally enforceable requirement made by a registered charity;\n\n (ii) that legally enforceable requirement was or is made for or in accordance with the purposes or objects of that registered charity.\n\n","sortOrder":130},{"sectionNumber":"163","sectionType":"section","heading":"Paragraphs 47(11)(a) and (b)","content":"163  Paragraphs 47(11)(a) and (b)\n\n (a) conduct engaged in:\n\n (i) by a registered charity; and\n\n (ii) for or in accordance with the purposes or objects of that registered charity; or\n\n (b) conduct engaged in in pursuance of a legally enforceable requirement made by a registered charity, being a requirement made for or in accordance with the purposes or objects of that registered charity.\n\n","sortOrder":131},{"sectionNumber":"164","sectionType":"section","heading":"Subparagraph 151BC(2)(a)(iii)","content":"164  Subparagraph 151BC(2)(a)(iii)\n\n (iii) a registered charity; or\n\n (iiia) a community organisation that is a not‑for‑profit entity and is not a charity; or\n\n","sortOrder":132},{"sectionNumber":"165","sectionType":"section","heading":"At the end of paragraph 45B(9)(a) of Schedule 1","content":"165  At the end of paragraph 45B(9)(a) of Schedule 1\n\n","sortOrder":133},{"sectionNumber":"166","sectionType":"section","heading":"Paragraphs 45B(9)(b) and (c) of Schedule 1","content":"166  Paragraphs 45B(9)(b) and (c) of Schedule 1\n\n (b) both of the following subparagraphs apply:\n\n (i) the person who required or requires the covenant to be given was or is, at that time, a registered charity;\n\n (ii) the covenant was or is required to be given for or in accordance with the purposes or objects of that registered charity; or\n\n (c) both of the following subparagraphs apply:\n\n (i) the covenant was or is required to be given in pursuance of a legally enforceable requirement made by a registered charity;\n\n (ii) that legally enforceable requirement was or is made for or in accordance with the purposes or objects of that registered charity.\n\n","sortOrder":134},{"sectionNumber":"167","sectionType":"section","heading":"Paragraphs 47(11)(a) and (b) of Schedule 1","content":"167  Paragraphs 47(11)(a) and (b) of Schedule 1\n\n (a) conduct engaged in:\n\n (i) by a registered charity; and\n\n (ii) for or in accordance with the purposes or objects of that registered charity; or\n\n (b) conduct engaged in in pursuance of a legally enforceable requirement made by a registered charity, being a requirement made for or in accordance with the purposes or objects of that registered charity.\n\n","sortOrder":135},{"sectionNumber":"168","sectionType":"section","heading":"Application of amendments","content":"168  Application of amendments\n\nThe amendments made by items 162 and 166 of this Schedule apply in relation to covenants given on or after the commencement of this item.\n\nCopyright Act 1968\n\n","sortOrder":136},{"sectionNumber":"169","sectionType":"section","heading":"Subsection 10(1)","content":"169  Subsection 10(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":137},{"sectionNumber":"170","sectionType":"section","heading":"Paragraph 106(1)(b)","content":"170  Paragraph 106(1)(b)\n\nOmit “club, society or other organization that is not established or conducted for profit and the principal objects of which are charitable or are otherwise concerned with the advancement of religion, education or social welfare”, substitute “registered charity”.\n\n","sortOrder":138},{"sectionNumber":"171","sectionType":"section","heading":"Paragraph 106(2)(b)","content":"171  Paragraph 106(2)(b)\n\nOmit “an organization”, substitute “a registered charity”.\n\n","sortOrder":139},{"sectionNumber":"172","sectionType":"section","heading":"Paragraph 106(2)(b)","content":"172  Paragraph 106(2)(b)\n\nOmit “the organization”, substitute “the registered charity”.\n\nDisability Discrimination Act 1992\n\n","sortOrder":140},{"sectionNumber":"173","sectionType":"section","heading":"Subsection 4(1)","content":"173  Subsection 4(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":141},{"sectionNumber":"174","sectionType":"section","heading":"Subparagraph 25(3)(b)(i)","content":"174  Subparagraph 25(3)(b)(i)\n\n (i) the accommodation is provided by a registered charity, or by a voluntary body that is not a charity; and\n\n (ia) the accommodation is provided solely for persons who have a particular disability; and\n\n","sortOrder":142},{"sectionNumber":"175","sectionType":"section","heading":"Paragraph 49(1)(a)","content":"175  Paragraph 49(1)(a)\n\n (a) affect a provision of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n\n  wholly or in part on persons who have a disability or a particular disability; or\n\n","sortOrder":143},{"sectionNumber":"176","sectionType":"section","heading":"Subsection 49(2) (definition of charitable instrument)","content":"176  Subsection 49(2) (definition of charitable instrument)\n\n","sortOrder":144},{"sectionNumber":"177","sectionType":"section","heading":"Section 7","content":"177  Section 7\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":145},{"sectionNumber":"178","sectionType":"section","heading":"Section 7 (paragraph (a) of the definition of eligible organisation)","content":"178  Section 7 (paragraph (a) of the definition of eligible organisation)\n\n (a) a body corporate that is:\n\n (ii) a not‑for‑profit entity that is not an ACNC type of entity;\n\nDo Not Call Register Act 2006\n\n","sortOrder":146},{"sectionNumber":"179","sectionType":"section","heading":"Section 4","content":"179  Section 4\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n180  Clause 2 of Schedule 1 (heading)\n\n2  Government bodies and charities\n\n181  Paragraph 2(a) of Schedule 1\n\nOmit “any”, substitute “either”.\n\n","sortOrder":147},{"sectionNumber":"182","sectionType":"section","heading":"Subparagraphs 2(a)(ii) and (iii) of Schedule 1","content":"182  Subparagraphs 2(a)(ii) and (iii) of Schedule 1\n\n (ii) a registered charity; and\n\n183  Clause 2 of Schedule 1A (heading)\n\n2  Government bodies and charities\n\n184  Paragraph 2(a) of Schedule 1A\n\nOmit “any”, substitute “either”.\n\n","sortOrder":148},{"sectionNumber":"185","sectionType":"section","heading":"Subparagraphs 2(a)(ii) and (iii) of Schedule 1A","content":"185  Subparagraphs 2(a)(ii) and (iii) of Schedule 1A\n\n (ii) a registered charity; and\n\nFinancial Transaction Reports Act 1988\n\n","sortOrder":149},{"sectionNumber":"186","sectionType":"section","heading":"Subsection 3(1) (paragraph (c) of the definition of insurance business)","content":"186  Subsection 3(1) (paragraph (c) of the definition of insurance business)\n\nOmit “religious organisation”, substitute “registered religious institution (within the meaning of the Fringe Benefits Tax Assessment Act 1986)”.\n\n","sortOrder":150},{"sectionNumber":"187","sectionType":"section","heading":"Paragraph 165‑202(1)(g)","content":"187  Paragraph 165‑202(1)(g)\n\n (g) a charity that is not a trust.\n\n","sortOrder":151},{"sectionNumber":"188","sectionType":"section","heading":"Subsection 165‑202(2)","content":"188  Subsection 165‑202(2)\n\nOmit “charitable institution, a charitable fund, or any other kind of charitable body,”, substitute “charity”.\n\n","sortOrder":152},{"sectionNumber":"189","sectionType":"section","heading":"Subsection 995‑1(1) (subparagraph (b)(vii) of the definition of eligible Division 166 company)","content":"189  Subsection 995‑1(1) (subparagraph (b)(vii) of the definition of eligible Division 166 company)\n\n (vii) a charity; or\n\nInsurance Act 1973\n\n","sortOrder":153},{"sectionNumber":"190","sectionType":"section","heading":"Subsection 3(1) (paragraph (j) of the definition of insurance business)","content":"190  Subsection 3(1) (paragraph (j) of the definition of insurance business)\n\nOmit “religious organization”, substitute “registered religious institution (within the meaning of the Fringe Benefits Tax Assessment Act 1986)”.\n\nRacial Discrimination Act 1975\n\n","sortOrder":154},{"sectionNumber":"191","sectionType":"section","heading":"Subsection 3(1)","content":"191  Subsection 3(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":155},{"sectionNumber":"192","sectionType":"section","heading":"Paragraph 8(2)(a)","content":"192  Paragraph 8(2)(a)\n\n (a) any provision of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n\n  on persons of a particular race, colour or national or ethnic origin; or\n\n","sortOrder":156},{"sectionNumber":"193","sectionType":"section","heading":"Subsection 4(1)","content":"193  Subsection 4(1)\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":157},{"sectionNumber":"194","sectionType":"section","heading":"Subsection 4(1)","content":"194  Subsection 4(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":158},{"sectionNumber":"195","sectionType":"section","heading":"At the end of paragraph 23(3)(a)","content":"195  At the end of paragraph 23(3)(a)\n\n","sortOrder":159},{"sectionNumber":"196","sectionType":"section","heading":"Paragraph 23(3)(c)","content":"196  Paragraph 23(3)(c)\n\n (c) accommodation provided by:\n\n (i) an entity registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or\n\n (ii) a not‑for‑profit entity that is not an ACNC type of entity;\n\n  solely for persons of one sex or solely for persons of a particular marital status or particular marital statuses.\n\n","sortOrder":160},{"sectionNumber":"197","sectionType":"section","heading":"Paragraph 36(1)(a)","content":"197  Paragraph 36(1)(a)\n\n (a) a provision of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity (whether made before or after the commencement of this Act), if the provision:\n\n  on persons of a class identified by reference to any one or more of the grounds of discrimination referred to in this Act; or\n\n","sortOrder":161},{"sectionNumber":"198","sectionType":"section","heading":"Subsection 10B(2) (paragraph (f) of the definition of trust)","content":"198  Subsection 10B(2) (paragraph (f) of the definition of trust)\n\n (f) a trust that is a registered charity; or\n\n","sortOrder":162},{"sectionNumber":"199","sectionType":"section","heading":"Subsection 23(1)","content":"199  Subsection 23(1)\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":163},{"sectionNumber":"200","sectionType":"section","heading":"Subsection 23(1)","content":"200  Subsection 23(1)\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":164},{"sectionNumber":"201","sectionType":"section","heading":"Subsection 23(1)","content":"201  Subsection 23(1)\n\nregistered public benevolent institution means an institution that is:\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":165},{"sectionNumber":"202","sectionType":"section","heading":"Subsection 23(1)","content":"202  Subsection 23(1)\n\nregistered religious institution means an institution that is:\n\n (b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":166},{"sectionNumber":"203","sectionType":"section","heading":"Paragraph 32(1)(a)","content":"203  Paragraph 32(1)(a)\n\n (a) one of the following provides paid employment for disabled persons at certain premises:\n\n (i) an entity registered under the Australian Charities and Not‑for‑profits Commission Act 2012;\n\n (ii) a not‑for‑profit entity that is not an ACNC type of entity; and\n\n","sortOrder":167},{"sectionNumber":"204","sectionType":"section","heading":"Paragraphs 35(1)(a) and (b)","content":"204  Paragraphs 35(1)(a) and (b)\n\n (a) an organisation registered under the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (b) an organisation that is not an ACNC type of entity;\n\n","sortOrder":168},{"sectionNumber":"205","sectionType":"section","heading":"Subsection 35(2)","content":"205  Subsection 35(2)\n\nOmit “charitable or religious organisation”, substitute “registered charity”.\n\n","sortOrder":169},{"sectionNumber":"206","sectionType":"section","heading":"Paragraph 1068A‑E18(a)","content":"206  Paragraph 1068A‑E18(a)\n\nOmit “benevolent societies”, substitute “registered public benevolent institutions”.\n\n","sortOrder":170},{"sectionNumber":"207","sectionType":"section","heading":"Subparagraphs 1157J(1)(a)(ii) and (iii)","content":"207  Subparagraphs 1157J(1)(a)(ii) and (iii)\n\n (ii) a registered religious institution; or\n\n (iii) a company that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item 3 of the table in subsection 25‑5(5) of that Act; or\n\n (iv) a company that is a not‑for‑profit entity and is not an ACNC type of entity;\n\nSpam Act 2003\n\n","sortOrder":171},{"sectionNumber":"208","sectionType":"section","heading":"Section 4","content":"208  Section 4\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n209  Clause 3 of Schedule 1 (heading)\n\n3  Government bodies, political parties and charities\n\n210  Subparagraphs 3(a)(iii) and (iv) of Schedule 1\n\n (iii) a registered charity; and\n\nTelecommunications Act 1997\n\n","sortOrder":172},{"sectionNumber":"211","sectionType":"section","heading":"Section 7","content":"211  Section 7\n\nACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n","sortOrder":173},{"sectionNumber":"212","sectionType":"section","heading":"Section 7","content":"212  Section 7\n\nregistered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.\n\n","sortOrder":174},{"sectionNumber":"213","sectionType":"section","heading":"Subsection 285(2) (paragraphs (a) to (d) of the definition of qualifying entity)","content":"213  Subsection 285(2) (paragraphs (a) to (d) of the definition of qualifying entity)\n\n (a) a person, or body, that is:\n\n (i) carrying on a business; and\n\n (ii) registered under the Australian Charities and Not‑for‑profits Commission Act 2012, or not an ACNC type of entity; or\n\n (b) a registered charity; or\n\n (c) an educational institution that is:\n\n (ii) not an ACNC type of entity; or\n\n","sortOrder":175},{"sectionNumber":"214","sectionType":"section","heading":"Subsection 285(2) (paragraph (g) of the definition of qualifying entity)","content":"214  Subsection 285(2) (paragraph (g) of the definition of qualifying entity)\n\n (g) any other person or body of a kind specified in an instrument under subsection (6) that is:\n\n (ii) not an ACNC type of entity.\n\nTelecommunications (Consumer Protection and Service Standards) Act 1999\n\n","sortOrder":176},{"sectionNumber":"215","sectionType":"section","heading":"Subsection 106(4) (paragraph (b) of the definition of residential/charity customer)","content":"215  Subsection 106(4) (paragraph (b) of the definition of residential/charity customer)\n\n (b) a customer that is a registered charity.\n\nSchedule 3—Amendments consequential on the establishment of the ACNC\n\nPart 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1  After paragraph (a) of Schedule 1\n\n (b) the following decisions under the Australian Charities and Not‑for‑profits Commission Act 2012:\n\n (i) administrative decisions (within the meaning of that Act);\n\n (ii) objection decisions (within the meaning of that Act);\n\n (iii) extension of time refusal decisions (within the meaning of that Act);\n\nA New Tax System (Australian Business Number) Act 1999\n\n2  After subsection 8(1)\n\nACNC types of entities and deductible gift recipients\n\n (1A) Subsections (1B) and (1C) apply if:\n\n (a) you would be entitled to be endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient if you had an *ABN, because you are described (but not by name) in item 1 or 2 of the table in section 30‑15; or\n\n (b) you meet the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n (1B) The reference in paragraph (1)(a) of this section to *Australia is treated as including a reference to the external Territories.\n\n (1C) The reference in paragraph (1)(b) to *supplies that are *connected with Australia is treated as including a reference to supplies that would be connected with Australia if, for the purposes of section 9‑25 of the A New Tax System (Goods and Services Tax) Act 1999, Australia included the external Territories.\n\nCorporations Act companies\n\n","sortOrder":177},{"sectionNumber":"2A","sectionType":"section","heading":"Subsection 8AAB(4) (after table item 3)","content":"2A  Subsection 8AAB(4) (after table item 3)\n\n| 3A | 175‑65 | Australian Charities and Not‑for‑profits Commission Act 2012 | payment of administrative penalty |\n| --- | --- | --- | --- |\n\n3  Section 14ZZ\n\nBefore “If the person”, insert “(1)”.\n\n4  At the end of section 14ZZ\n\nAdd:\n\n (2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) if:\n\n (a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision); and\n\n (b) the objection decision mentioned in subsection (1) (the taxation objection decision) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together.\n\nNote: In the Australian Charities and Not‑for‑profits Commission Act 2012, designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act.\n\n (3) An appeal to the designated court against the taxation objection decision must be made together with the appeal against the ACNC objection decision as mentioned in section 170‑30 of the Australian Charities and Not‑for‑profits Commission Act 2012, if the designated court is not the Federal Court.\n\n5  Division 5 of Part IVC (heading)\n\nDivision 5—Court appeals against objection decisions\n\n6  Section 14ZZO\n\nOmit “the Federal Court”, substitute “a court”.\n\n7  Paragraph 14ZZO(a)\n\nOmit “Court”, substitute “court”.\n\n8  Section 14ZZP (heading)\n\n14ZZP  Order of court on objection decision\n\n9  Section 14ZZP\n\nOmit “the Federal Court”, substitute “a court”.\n\n10  Section 14ZZP\n\nOmit “the Court”, substitute “the court”.\n\n11  Section 14ZZQ (heading)\n\n14ZZQ  Implementation of court order in respect of objection decision\n\n12  Subsection 14ZZQ(1)\n\nOmit “Federal Court”, substitute “court”.\n\n13  Paragraph 14ZZQ(2)(a)\n\nOmit “Federal Court”, substitute “court”.\n\n14  Paragraph 14ZZQ(2)(b)\n\nOmit “Full Court of the Federal Court”, substitute “court constituted other than as mentioned in paragraph (a)”.\n\n","sortOrder":178},{"sectionNumber":"14A","sectionType":"section","heading":"Subsection 250‑10(2) in Schedule 1 (after note 3)","content":"14A  Subsection 250‑10(2) in Schedule 1 (after note 3)\n\nNote 4: Penalties under Division 175 of the Australian Charities and Not‑for‑profits Commission Act 2012, and related general interest charge, are treated in the same way as tax‑related liabilities: see subsection 175‑70(2) of that Act.\n\n15  Subsection 355‑65(8) in Schedule 1 (after table item 5)\n\n| 5A | the Commissioner of the Australian Charities and Not‑for‑profits Commission | is for the purpose of administering the Australian Charities and Not‑for‑profits Commission Act 2012. |\n\n16  Subsection 355‑65(8) in Schedule 1 (cell at table item 6, column headed “The record is made for or the disclosure is to ...”)\n\nRepeal the cell, substitute:\n\n| (a) the Commissioner of the Australian Charities and Not‑for‑profits Commission; or<br>(b) the Attorney‑General of a State or Territory |\n\n17  After subsection 426‑65(2) in Schedule 1\n\n (2A) If the endorsed entity is also registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as an entity of a particular type or subtype, the *Australian Business Registrar may also enter in the *Australian Business Register:\n\n (a) a statement that the entity is so registered; and\n\n (b) a statement as to the date of effect of the registration.\n\n (2B) The *Australian Business Registrar may remove the statements from the *Australian Business Register if the registration is revoked under the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n18  Item 3 of Schedule 6\n\nAfter “taxation law”, insert “or the Australian Charities and Not‑for‑profits Commission Act 2012”.\n\nPart 2—Amendments commencing 6 months after Part 1\n\n19  Subsection 426‑65(2A) in Schedule 1\n\nOmit “may”, substitute “must”.\n\nPart 3—Corporations legislation\n\n","sortOrder":179},{"sectionNumber":"Div 1","sectionType":"division","heading":"Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012","content":"Division 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012\n\nAustralian Securities and Investments Commission Act 2001\n\n20  Subsection 5(1) (definition of Australian auditor)\n\nBefore “the Corporations Act”, insert “the Australian Charities and Not‑for‑profits Commission Act 2012 or”.\n\n21  After subparagraph 30A(2)(a)(i)\n\n (ia) audit‑related matters (ACNC audit requirements) under the Australian Charities and Not‑for‑profits Commission Act 2012; or\n\n22  Subparagraphs 30A(2)(b)(i) and (c)(i)\n\nAfter “requirements”, insert “or ACNC audit requirements”.\n\n23  Subsection 33(2)\n\nAfter “Corporations Act audit requirements,”, insert “ACNC audit requirements,”.\n\n24  At the end of Chapter 1\n\nAdd:\n\nPart 1.6—Interaction with Australian Charities and Not‑for‑profits Commission Act 2012\n\n \n\n","sortOrder":180},{"sectionNumber":"111K","sectionType":"section","heading":"Bodies corporate registered under the Australian Charities and Not‑for‑profits Commission Act 2012","content":"111K  Bodies corporate registered under the Australian Charities and Not‑for‑profits Commission Act 2012\n\n  This Part applies to a body corporate that:\n\n (a) is registered under the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (b) is none of the following:\n\n (i) a Commonwealth company for the purposes of the Commonwealth Authorities and Companies Act 1997;\n\n (ii) a subsidiary of a Commonwealth company for the purposes of that Act;\n\n (iii) a subsidiary of a Commonwealth authority for the purposes of that Act.\n\n","sortOrder":181},{"sectionNumber":"111L","sectionType":"section","heading":"Provisions not applicable to the body corporate","content":"111L  Provisions not applicable to the body corporate\n\n (1) A provision of this Act mentioned in the following table does not apply to the body corporate, subject to any conditions prescribed by the regulations for the purposes of this subsection in relation to the provision:\n\n \n\n- Provisions of this Act that do not apply to bodies corporate registered under the ACNC Act\n- Item Column 1Provision(s) Column 2Topic\n- 1 subsection 136(5) Public company must lodge with ASIC a copy of a special resolution adopting, modifying or repealing its constitution\n- 2 section 138 ASIC may direct company to lodge consolidated constitution\n- 3 section 139 Company must send copy of constitution to member\n- 4 subsection 142(2), section 146 and subsection 146A(2) Company must notify ASIC of changes of address\n- 6 section 188, to the extent it relates to a provision mentioned in another item of this table Responsibility of secretaries and directors for certain contraventions\n- 8 (a) sections 201L and 205A to 205C; and(b) section 205D, to the extent it relates to section 205B; and(c) section 205E Public information about directors etc.\n- 11 Chapter 2N Updating ASIC information about companies and registered schemes\n- 13 subsection 601CT(3), section 601CV and subsections 601DH(1) and (1A) Registered body must notify ASIC of certain changes\n\n (2) Regulations made for the purposes of subsection (1) may be indefinite or limited to a specified period.\n\nPrescribed provisions\n\n (4) A provision of this Act prescribed by the regulations for the purposes of this subsection does not apply to the body corporate.\n\n (5) Regulations made for the purposes of subsection (4) may:\n\n (a) be expressed to be subject to conditions; and\n\n (b) be indefinite or limited to a specified period; and\n\n (c) specify a provision even if the provision is mentioned in another section of this Part.\n\n","sortOrder":182},{"sectionNumber":"111M","sectionType":"section","heading":"Member approval","content":"111M  Member approval\n\n (1) This section applies if:\n\n (a) a provision of this Act provides that one or more conditions must be satisfied for there to be member approval (however described) in relation to the body corporate; and\n\nExample: Division 3 of Part 2E.1.\n\n (b) the governance standards (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) provide that one or more conditions must be satisfied for there to be such member approval.\n\n (2) Paragraph (1)(a) does not apply to a condition that a person give to another person particular information that relates to the matter that is the subject of the member approval.\n\nExample: Paragraph 218(1)(b).\n\n (3) The provision mentioned in paragraph (1)(a) has effect, in relation to the body corporate, as if it, instead of providing for the conditions mentioned in that paragraph, provided for the conditions mentioned in paragraph (1)(b).\n\n","sortOrder":183},{"sectionNumber":"111N","sectionType":"section","heading":"Notices","content":"111N  Notices\n\nNotice of change of address\n\n (1) For the purposes of subsection 142(3), the body corporate is treated as having lodged with ASIC on a day a notice that the address of its registered office has changed to a new address, if, on that day, the body corporate notifies the Commissioner of the ACNC, in accordance with the Australian Charities and Not‑for‑profits Commission Act 2012, that the body corporate’s address for service has changed to that new address.\n\n (2) The Commissioner must give a copy of the notice to ASIC.\n\nNotice of change of name—registered Australian bodies and registered foreign companies\n\n (3) For the purpose of subsection 601DH(2), the body corporate is treated as having given ASIC on a day written notice of a change to its name if, on that day, the body corporate gives the Commissioner of the ACNC, in accordance with the Australian Charities and Not‑for‑profits Commission Act 2012, notice of the change.\n\n (4) The Commissioner must give a copy of the notice to ASIC.\n\n","sortOrder":184},{"sectionNumber":"111Q","sectionType":"section","heading":"Presumptions to be made in recovery proceedings","content":"111Q  Presumptions to be made in recovery proceedings\n\n (1) Paragraph 588E(4)(a) and subsection 588E(5) apply to the body corporate as if the references in those provisions to subsection 286(1) were references to subsections 55‑5(1) to (3) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\n (2) Paragraph 588E(4)(b) and subsection 588E(6) apply to the body corporate as if the references in those provisions to subsection 286(2) were references to subsections 55‑5(4) and (5) of the Australian Charities and Not‑for‑profits Commission Act 2012.\n\nDivision 2—Amendments commencing on 1 July 2013\n\n25  Subsection 111L(1) (after table item 4)\n\n| 5 | (a) sections 180 to 183; and<br>(b) section 185, to the extent that it relates to sections 180 to 183 | Duties of directors etc. |\n\n26  Subsection 111L(1) (after table item 6)\n\n| 7 | sections 191 to 194 | Interests of directors |\n\n27  Subsection 111L(1) (after table item 8)\n\n| 9 | (a) Part 2G.2 (other than sections 250PAA and 250PAB); and<br>(b) Part 2G.3, to the extent that it relates to meetings of the body corporate’s members | Meetings of members |\n| 10 | (a) Parts 2M.1 and 2M.2; and<br>(b) Part 2M.3 | Financial reports and audit |\n\n28  Subsection 111L(1) (after table item 11)\n\n| 12 | sections 601CDA, 601CK and 601CTA | Foreign companies |\n\n29  Application of items 10 and 12 of the table in subsection 111L(1) of the Corporations Act 2001\n\nThe following provisions of the Corporations Act 2001 apply to a financial year for a body corporate that starts on or after 1 July 2013:\n\n (a) item 10 of the table in subsection 111L(1);\n\n (b) item 12 of that table, to the extent it relates to section 601CK.\n\nNote: For financial years, see section 323D of the Corporations Act 2001.\n\n30  After subsection 111L(2)\n\nReporting by debenture issuers\n\n (3) Item 10 of the table in subsection (1) does not apply in relation to a financial year if the body corporate was a borrower in relation to debentures at the end of the year.\n\n31  After section 111N\n\n","sortOrder":185},{"sectionNumber":"111P","sectionType":"section","heading":"Annual general meetings","content":"111P  Annual general meetings\n\n (1) An order made under section 250PAA applies to a requirement in the governance standards (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) for the holding of an annual general meeting in the same way as the order applies to the requirement in section 250N.\n\n (2) An exemption under section 250PAB applies to a provision of the governance standards (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) that requires the holding of an annual general meeting in the same way as the exemption applies to section 250N.\n\n32  Paragraph 324BE(1)(b)\n\n (b) has a designation, in respect of that membership, prescribed by the regulations for the purposes of this paragraph.\n\nSchedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012\n\nPart 1—Amendments that commence if Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 has not commenced\n\n1  Subsection 65J(1)\n\nOmit “public benevolent institution, is not a health promotion charity”, substitute “registered public benevolent institution, is not a registered health promotion charity”.\n\n2  Paragraph 65J(1)(a)\n\n3  Paragraph 65J(1)(baa)\n\n (baa) a registered charity;\n\n4  Section 50‑50 (heading)\n\n50‑50  Special conditions for item 1.1\n\n5  Paragraph 50‑50(a)\n\nOmit “or 1.2”.\n\n6  Section 50‑60\n\nRepeal the section.\n\n7  Subsection 50‑75(3)\n\nPart 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012\n\nDivision 1—Amendments that commence if the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 commences before Parts 2 and 3 of Schedule 2 to this Act\n\n8  Subsection 30‑25(1) (paragraph (c) of table item 2.1.10, column headed “Fund, authority or institution”)\n\nOmit “which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association”, substitute “that is a *not‑for‑profit entity”.\n\n9  Subsection 30‑70(1) (table item 8.1.1, column headed “Fund, authority or institution”)\n\nOmit “*non‑profit company”, substitute “company that is a *not‑for‑profit entity”.\n\n10  Subsection 30‑70(1) (table item 8.1.2, column headed “Fund, authority or institution”)\n\nOmit “*non‑profit company”, substitute “company that is a *not‑for‑profit entity”.\n\nDivision 2—Other amendments\n\nAustralian Charities and Not‑for‑profits Commission Act 2012\n\n11  Section 300‑5\n\nnot‑for‑profit entity has the same meaning as in the Income Tax Assessment Act 1997.\n\n12  Subparagraph 212A(1)(a)(ii)\n\n13  Subparagraphs 91(1)(b)(iii) and (1A)(b)(iii)\n\n14  Subparagraph 151BC(2)(a)(iiia)\n\n15  Section 7 (subparagraph (a)(ii) of the definition of eligible organisation)\n\n16  Subparagraph 58(1)(a)(iv)\n\nOmit “a non‑profit company”, substitute “a company that is a not‑for‑profit entity and”.\n\n17  Subsection 65J(1) (table item 1, columns 1 and 2)\n\n18  Subsection 65J(1) (table item 1, column 2)\n\n19  Subsection 65J(1) (table item 1, column 2)\n\n20  Subsection 65J(1) (table item 2)\n\nRepeal the item.\n\n21  Subsection 50‑50(1)\n\nOmit “1.2,”.\n\n22  Subsection 50‑50(1)\n\nOmit “1.5A, 1.5B,”.\n\n23  Subparagraph 23(3)(c)(ii)\n\n24  Subparagraphs 32(1)(a)(ii) and 1157J(1)(a)(iv)\n\nSchedule 5—Other amendments\n\n \n\n1  Section 30‑102 (table item 12A.1.1, column headed “Fund, authority or institution”)\n\nOmit “a *government entity”, substitute “an *Australian government agency”.\n\n2  Section 30‑102 (paragraph (a) of table item 12A.1.2, column headed “Fund, authority or institution”)\n\nOmit “a *government entity”, substitute “an *Australian government agency”.\n\n3  Section 30‑102 (table item 12A.1.2, column headed “Fund, authority or institution”)\n\nOmit “government entities”, substitute “Australian government agencies”.\n\n4  Section 30‑102 (table item 12A.1.3, column headed “Fund, authority or institution”)\n\nOmit “*government entity”, substitute “*Australian government agency”.\n\n [Minister’s second reading speech made in—\n\nHouse of Representatives on 23 August 2012\n\nSenate on 20 September 2012]\n\n(143/12)\n\n \n","sortOrder":186}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":false,"description":"This Act’s stated and operational purpose is to provide the transitional and consequential legal adjustments required to implement the ACNC regime. The text confines itself to that purpose: it treats existing tax‑endorsed entities as ACNC‑registered for transitional periods, aligns definitions and references across Commonwealth laws, sets reporting and information‑sharing transitional rules, and creates limited corporation‑law interactions to avoid duplication. While it does alter the application of some Corporations Act obligations and permits limited name‑omission (removal of “Limited”) for qualifying ACNC‑registered companies, those are consequential measures designed to integrate corporate regulation with the new ACNC framework rather than a substantive broadening beyond the Act’s implementation objective. Therefore the legislation has not materially expanded beyond its original, implementation‑focused scope."},"complexity_factors":["Contains 5 Schedules with multiple Parts and Divisions, each making extensive amendments across the statute book","Amends more than 30 separate Commonwealth Acts (tax, GST, FBT, Corporations Act, Customs, ASIC, discrimination, social security, broadcasting, telecommunications, etc.)","Creates several new defined terms inserted across many Acts (e.g. \"registered charity\", \"registered public benevolent institution\", \"registered health promotion charity\", \"ACNC type of entity\", \"endorsed charity\")","Numerous conditional and contingent commencements in section 2 (multiple items that commence on different triggers or not at all if other Acts commence)","Multiple transitional windows with different durations (6 months, 12 months, 15 months, and staggered financial‑year application dates)","Nested special rules for operators of multiple institutions (treating an operator as multiple sub‑entities with separate ABN/endorsement treatment), which interact with ABR and taxation law (Schedule 1, Division 2)","Extensive cross‑referencing to the ACNC Act (e.g. Divisions 30, 40, Subdivisions 60‑B/60‑C/60‑F) and to amended provisions in other Acts — creates heavy cross‑statutory dependency","Introduces policy and regulatory delegations (Commissioner may treat other documents as ACNC reports; Governor‑General may make implementing regulations), increasing interpretive complexity","Significant Corporation Act interaction: inserts a new Part (1.6) specifying which Corporations Act provisions do not apply and mechanisms for substitution — conditional and regulable exemptions"],"plain_english_summary":"**What this Act does (mechanically)**\n\n- Creates transitional and consequential rules needed to implement the Australian Charities and Not‑for‑profits Commission (ACNC) regime. The Act does not create the ACNC itself; it adjusts other laws and sets time‑limited measures so the ACNC can be brought into operation and information, tax and corporate systems can be aligned with it (see short title and purpose items and Schedule 1 generally).\n\n- Treats many previously “endorsed” entities as if they were registered with the ACNC on commencement day. In particular, organisations that already had tax endorsements (for example, deductible gift recipients (DGRs), public benevolent institutions, health promotion charities, and some religious institutions) are treated as registered charities or registered subtypes for ACNC purposes without having to re‑apply immediately (Schedule 1, items 2–6 and 4D(4)–(6)).\n\n- Provides transitional safe harbours and timing rules so that tax concessions and reporting obligations continue for a limited period while entities adjust. Examples:\n  - DGRs and certain public funds get up to 12 months to meet any new registration-related conditions before losing the tax status (Schedule 2, item 23).\n  - Reporting and financial‑reporting rules under the ACNC Act are phased in (Schedule 1, items 8–11). Subdivision 60‑B (annual information statements) applies for 2012–13 onward; Subdivision 60‑C (financial reporting) applies for 2013–14 onward, with voluntary reporting options for 2012–13 (Schedule 1, items 8–10).\n\n- Introduces an “opt‑out” pathway: a previously endorsed entity can notify the ACNC within six months that it does not want the automatic transitional registration treatment; if it opts out, the taxation endorsements are treated as revoked for certain purposes (Schedule 1, item 5).\n\n- For operators who ran multiple institutions under a single endorsed entity (for example a charity operating a number of hospitals or benevolent institutions), the Act allows the operator to be treated as separate sub‑entities (a non‑institution sub‑entity and one or more institution sub‑entities) for ACNC and taxation purposes, and sets transitional rules for ABNs and endorsements for those sub‑entities (Schedule 1, Division 2, items 4A–4E).\n\n- Aligns dozens of Commonwealth laws with the ACNC registration framework by substituting new defined terms (for example “registered charity”, “registered public benevolent institution”, and “ACNC type of entity”) and by replacing prior references to “charitable institutions” or similar phrases across tax, GST, FBT, corporations, customs, discrimination, social security and many other Acts (see Schedule 2, Schedule 3 and Schedule 5: numerous specific amendments to the Income Tax Assessment Act 1997, A New Tax System (GST) Act 1999, Fringe Benefits Tax Assessment Act 1986, Corporations Act 2001, Customs Tariff Act 1995, Taxation Administration Act 1953, and many others).\n\n- Modifies how some corporate regulatory obligations interact with ACNC registration: certain Corporations Act obligations may not apply to a body corporate that is registered under the ACNC Act, subject to regulations (Corporations Act insertions in Schedule 3, Part 3: new Part 1.6, sections 111K–111Q). It also permits certain ACNC‑registered companies that meet governance conditions to omit “Limited” from their name (Schedule 2, Part 5: amended section 150).\n\n- Permits limited sharing and use of information during start‑up: for a short period the Register rules do not apply to information the Commissioner does not hold (15 months) and taxation officers may disclose protected taxation information to the ACNC Commissioner in a six‑month window for Register purposes (Schedule 1, Parts 3 and 7, items 7 and 14).\n\n- Requires a review of the first five years of operation of the ACNC Act and this consequential Act, with the review report to be tabled in Parliament (Schedule 1, Part 9, item 16).\n\n**Who is affected**\n\n- Charities and not‑for‑profit organisations that previously received tax endorsements (DGRs, public benevolent institutions, health promotion charities, religious institutions) — these bodies are given transitional treatment and time to meet ACNC registration requirements (Schedule 1, items 2–6; Schedule 2, item 23).\n\n- Operators running multiple institutional activities (hospitals, benevolent institutions, etc.) — may be treated as separate sub‑entities with separate ABNs and registrations (Schedule 1, Division 2).\n\n- Donors and public funds — changes affect which organisations are DGRs and how gifts remain deductible during the transitional period (Schedule 2, Part 1 and item 23).\n\n- Government agencies that rely on charitable status in other laws — dozens of Acts are amended so that those laws now refer to ACNC registration or to the new defined terms (Schedules 2–5). Examples: tax, GST, FBT, Corporations Act obligations, customs concessions, anti‑money laundering rules, discrimination laws, social security, broadcasting, telecommunications, and more.\n\n- Regulatory bodies — Australian Charities and Not‑for‑profits Commissioner, Commissioner of Taxation, ABR (Australian Business Register), ASIC (for corporation‑related interactions) all acquire coordination roles and record‑keeping tasks under the transitional rules (Schedule 3 and Schedule 1 items on ABR/ABN and information sharing).\n\n**Why it matters (concrete mechanisms and trade‑offs)**\n\n- Centralisation of registration and definitions. The Act makes ACNC registration the reference point for charity status across Commonwealth law (through insertion of defined terms like “registered charity” and “ACNC type of entity”). Mechanically, this reduces the need for multiple separate endorsements in some cases but requires charities to register with a new national regulator to retain many tax and regulatory benefits (Schedule 2; many cross‑Act substitutions).\n\n- Transitional protections reduce immediate cliff‑edge loss of tax concessions. Entities that previously held endorsements are generally treated as registered for limited periods or until they take specific steps (notification, registration) — e.g. 12‑month windows for some DGR‑related requirements (Schedule 2, item 23). This lowers short‑term disruption risk but imposes a medium‑term requirement to regularise registration.\n\n- Administrative and compliance redistribution. The ACNC will collect registry and reporting data formerly handled by other agencies. That concentrates regulatory information with the ACNC but creates additional administrative burdens for charities (new annual information statements and, for some, financial reporting obligations — Schedule 1, items 8–11). Some agencies (for example, social services regulators) are relieved from duplicate reporting when the ACNC report satisfies their requirement (Schedule 1, item 10).\n\n- Changes to corporate law application. The Corporations Act amendments permit exemptions from certain Corporations Act obligations for ACNC‑registered bodies (new Part 1.6, Corporations Act, Schedule 3). That mechanistically alters which corporate rules apply to registered charities and may reduce corporate compliance costs for some but also creates a need for coordinated regulation between ASIC and the ACNC.\n\n- Discrete opt‑out available to some entities. Entities can elect (within 6 months) not to be subject to transitional registration treatment; opting out has immediate tax‑endorsement consequences (Schedule 1, item 5). That preserves choice for some organisations but requires an affirmative action and carries penalty risks if notices are false (cross‑reference to ACNC notice rules).\n\n**Implementation risks, incentives and likely behaviour changes**\n\n- Incentive to register: Many organisations previously relying on separate tax endorsements will register with the ACNC to secure long‑term tax and regulatory benefits (Schedule 1 and Schedule 2 amendments).\n\n- Compliance concentration and one‑stop reporting: The ACNC will become the source of charity registration information used across federal law. This reduces duplication for government but increases the ACNC’s operational load and places reporting compliance squarely on charities (see reporting and ABN/ABR cross‑references in Schedule 1 and Schedule 3).\n\n- Timing and contingent commencements increase complexity and legal uncertainty in the short term. Some amendments depend on the commencement of other amending Acts or specified items (see table in section 2 and several Schedule items that “do not commence” unless other Acts commence).\n\n- Administrative discretion and delegated detail: the Act gives the Governor‑General power to make regulations for matters necessary or convenient to give effect to the Act, and allows the ACNC Commissioner discretion to treat other agency statements as ACNC reports (section 4; Schedule 1, item 10). That transfers detailed implementation choices to subordinate instruments and agency practice.\n\n**Key sections to look at for practical application**\n\n- Schedule 1 (Application and transitional provisions): treated registrations, opt‑out, institution sub‑entities, reporting transition, information sharing, review (items 2–16).\n- Schedule 2 (References to charities etc.): comprehensive amendments to tax, GST, FBT and related laws to make ACNC registration the reference point.\n- Schedule 3 (Amendments consequential on establishment of ACNC): interaction with Corporations Act, tax administration and judicial review arrangements.\n- Schedule 4 and 5: contingent and other consequential amendments addressing special conditions and small technical fixes.\n\n(References above are to the relevant Schedules and items in the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.)"},"kimi_summary":{"_metrics":{"provider":"moonshot","completionTokens":3419},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The Act performs exactly the extensive consequential and transitional amendments described in its long title. While it touches over 20 other Acts—from tax law to discrimination law—this breadth was its intended function of integrating the ACNC regime across the statute book, rather than scope creep beyond the original purpose."},"complexity_factors":["Contingent commencement – multiple provisions only commence if other specific legislation (e.g., the Customs Tariff Amendment Act 2012 or the Special Conditions for Not‑for‑profit Concessions Act 2012) has **not** commenced, or commence only after those Acts commence","Cross‑cuts 20+ Acts – amends disparate areas of law including income tax, GST, fringe benefits tax, corporations law, customs tariffs, aged care, discrimination acts, social security, and telecommunications","Novel “sub‑entity” concept – creates complex bifurcated treatment for operators of institutions, splitting them into “non‑institution sub‑entities” and “institution sub‑entities” with separate ABNs and endorsements","Staggered transitional timeframes – overlapping but distinct periods (6 months for opt‑out notices, 12 months for registration notices, 15 months for register publication exemptions)","Intricate defined‑term web – introduces and cross‑references new terms (“registered charity,” “ACNC type of entity,” “registered public benevolent institution”) that must align precisely with entity subtypes listed in a table in section 25‑5(5) of the ACNC Act","Conditional financial reporting – different start dates for reporting obligations depending on whether an entity uses a substituted accounting period (2012‑13 vs 2013‑14 financial years)","Nested amendments – some schedules amend Acts that themselves amend other Acts (e.g., amendments to the Tax Laws Amendment (2009 Measures No. 5) Act 2009)"],"plain_english_summary":"**What this Act does**\n\nThis is the “companion” legislation to the main Australian Charities and Not‑for‑profits Commission (ACNC) Act. While the ACNC Act creates the national charity regulator, this Act re‑wires dozens of other laws so they recognise ACNC registration as the gateway to tax concessions and other legal benefits.\n\n**Who it affects**\n- **Existing charities** – Entities already endorsed by the Tax Office as income‑tax‑exempt, public benevolent institutions, or health promotion charities were automatically registered with the ACNC on day one.\n- **Donors** – People claiming tax deductions for gifts to charity (deductible gift recipients).\n- **Companies limited by guarantee** – Charities registered with the ACNC can drop the word “Limited” from their name and are exempt from some Corporations Act reporting.\n- **Operators of institutions** – Entities that run hospitals or benevolent institutions face special “sub‑entity” rules that split them into separate legal units for tax purposes.\n\n**Key changes**\n- **Automatic transition** – Charities previously endorsed under tax law were treated as registered under the new ACNC system without having to apply again.\n- **New tax language** – Across income tax, GST, and fringe benefits tax, old terms like “charitable institution” and “public benevolent institution” were replaced with new defined terms such as “registered charity” and “registered public benevolent institution.”\n- **Deductible gifts** – To be eligible to receive tax‑deductible donations, most funds and charities must now be registered with the ACNC (or be a government agency).\n- **Sub‑entities** – If an organisation runs multiple institutions (e.g., several hospitals), the Act treats the operator as two or three separate entities: a “non‑institution” part and one or more “institution” parts, each with their own tax and registration status.\n- **Corporations law relief** – ACNC‑registered charities are exempt from certain ASIC reporting requirements (e.g., lodging special resolutions, updating office addresses) because they now report to the ACNC Commissioner instead.\n- **Grace periods** – Charities were given 12‑month transitional periods to meet new registration requirements before losing tax benefits.\n\n**Why it matters**\nWithout this Act, the ACNC would be a regulator with no powers. It makes ACNC registration the “golden ticket” that unlocks income‑tax exemption, GST concessions, and fringe‑benefits tax rebates. It also prevents charities from being burdened with double‑reporting to both ASIC and the ACNC."}},"importantCases":[],"_links":{"self":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012","history":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012/history","analysis":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012/analysis","conflicts":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012/conflicts","importantCases":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012/important-cases","documents":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-act-2012/documents"}}