{"id":"F2025L00171","name":"Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulations 2025","slug":"australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442747,"registerId":"F2025L00171-fast-fetch-1775957697738","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulations 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nAustralian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulations 2025\n\nI, the Honourable Sam Mostyn AC, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated     20 February 2025\n\nSam Mostyn AC\n\nGovernor‑General\n\nBy Her Excellency’s Command\n\nDr Andrew Leigh\n\nAssistant Minister for Competition, Charities and Treasury  Parliamentary Secretary to the Treasurer\n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Schedules\n\nPart 2—Reporting\n\n5 Statements, reports and other documents given to other Australian government entities\n\n6 Continued application of the previous instrument\n\nSchedule 1—Repeals\n\nAustralian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulations 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument 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- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered. 22 February 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.\n\n4  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\nPart 2—Reporting\n\n \n\n5  Statements, reports and other documents given to other Australian government entities\n\n  For the purposes of paragraph 10(4)(d) of Schedule 1 to the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012, the 2024‑25 financial year and each subsequent financial year up to and including the 2028‑29 financial year are prescribed.\n\n6  Continued application of the previous instrument\n\n  Despite the repeal of the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016 (the 2016 regulations) by this instrument, the 2016 regulations continue to apply, on and after that repeal, in relation to the 2015‑16 financial year and each subsequent financial year up to and including the 2023‑24 financial year.\n\n \n\nSchedule 1—Repeals\n\n \n\nAustralian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow purpose of setting timeframes for reporting obligations and managing the transition between old and new regulatory instruments. There is no expansion beyond the original intent of the 2012 parent Act."},"complexity_factors":["Very short instrument (only 6 substantive provisions plus Schedule)","No defined terms section","Minimal cross-referencing (only references to parent Act and repealed instrument)","Simple temporal logic (date ranges for financial years)","Straightforward repeal and savings provision (section 6)","Single purpose: extending reporting timeframes and repealing obsolete instrument"],"plain_english_summary":"This instrument repeals the 2016 regulations governing charities’ reporting but preserves those rules for financial years 2015–16 through 2023–24, and establishes new reporting timeframes covering 2024–25 through 2028–29 under the parent Act. It affects Australian charities and not‑for‑profits (and government bodies that receive their reports) by extending the legal authority for statutory reporting and preventing any gap or uncertainty in reporting obligations."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This instrument changes the scope of the transitional regime by repealing the 2016 regulations while explicitly preserving their operation for 2015–16 through 2023–24 and by prescribing the 2024–25 to 2028–29 financial years for the specified reporting rule (paragraph 10(4)(d) of Schedule 1 to the 2012 Act). In effect, it extends the set of financial years covered and replaces the standalone 2016 instrument with the 2025 instrument's schedule and saving clause."},"complexity_factors":["Narrow subject matter: limited to transitional and consequential arrangements for ACNC reporting.","Small number of operative clauses (repeal, prescription of years, saving provision, commencement).","Cross‑references to the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 and paragraph 10(4)(d) of Schedule 1 (legal reliance on an external provision).","Temporal staging: different rules prescribed for separate financial‑year ranges (2015–16 to 2023–24; 2024–25 to 2028–29).","Repeal plus savings provision requires reading both instruments (the 2016 regulations and this instrument) together to determine applicable years."],"plain_english_summary":"This regulation repeals the 2016 ACNC consequential and transitional regulations, prescribes the 2024–25 to 2028–29 financial years for certain rules about statements, reports and other documents given to other Australian government entities, and preserves the 2016 regulations’ continued application for the 2015–16 to 2023–24 years despite that repeal. It commences on 22 February 2025 and affects charities and not‑for‑profit entities required to provide reporting or documents to government bodies."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025","history":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025/history","analysis":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025/analysis","conflicts":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025/conflicts","importantCases":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025/important-cases","documents":"/api/acts/australian-charities-and-not-for-profits-commission-consequential-and-transitional-regulations-2025/documents"}}