{"id":"F2016L00515","name":"Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulation 2016","slug":"australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129083,"registerId":"commonwealth-F2016L00515-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This is the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n  In this instrument:\n\n> Act means the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Reporting","content":"## Part 2—Reporting","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Statements, reports and other documents given to other Australian government entities","content":"#### 5 Statements, reports and other documents given to other Australian government entities\n\n  For paragraph 10(4)(d) of Schedule 1 to the Act, the following financial years are prescribed:\n    (a) the 2015‑16 financial year;\n    (b) the 2016‑17 financial year;\n    (c) the 2017‑18 financial year;\n    (d) the 2018‑19 financial year;\n    (e) the 2019‑20 financial year;\n    (f) the 2020‑21 financial year;\n    (g) the 2021‑22 financial year;\n    (h) the 2022‑23 financial year;\n    (i) the 2023‑24 financial year.","sortOrder":5}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1609},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation remains strictly limited to its stated transitional and consequential purpose, containing only technical provisions that prescribe specific financial years for reporting requirements without expanding into substantive regulatory matters."},"complexity_factors":["Only one defined term ('Act') in the interpretation section","Single operative provision consisting of a simple list of financial years","No conditional logic, exceptions, or cross-references to other legislation beyond the enabling Act","Extremely short length with straightforward prescriptive language"],"plain_english_summary":"This regulation specifies which financial years are covered by certain reporting rules for charities and not-for-profits transitioning to the Australian Charities and Not-for-profits Commission (ACNC) framework.\n\n**What it does:**\n- Lists nine specific financial years (from 2015‑16 to 2023‑24) during which charities must provide statements, reports and other documents to other Australian government entities.\n- Acts as a technical instrument to support the main ACNC legislation by defining the exact time periods for transitional reporting requirements.\n\n**Who it affects:**\n- Charities and not-for-profit organisations required to share reporting documents with government bodies (such as state or territory regulators) during the specified years.\n\n**Why it matters:**\n- It provides certainty about when transitional reporting obligations apply, helping organisations understand their compliance timeframe without having to navigate the complex parent legislation."}},"importantCases":[],"_links":{"self":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016","history":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016/history","analysis":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016/analysis","conflicts":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016/conflicts","importantCases":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016/important-cases","documents":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulation-2016/documents"}}