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Commonwealth act
The Act creates the Australian Charities and Not‑for‑profits Commission (ACNC), a single national regulator for charities and not‑for‑profits whose registration is tied to Commonwealth tax concessions. It establishes a public register, ongoing reporting and governance obligations, and powers to warn, inspect, suspend or deregister organisations.
It affects anyone who runs, works for, volunteers at, or donates to a not‑for‑profit. The law protects advocacy, offers lighter rules for small and basic religious groups, and enables information sharing with other agencies to reduce duplication.
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Direct links to the current provisions in Australian Charities and Not-for-profits Commission Act 2012.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Chapter 1—Introduction
This Act may be cited as the Australian Charities and Not‑for‑profits Commission Act 2012.
(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.
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:344.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Commencement information</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 3</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Provision(s)</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Commencement</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Date/Details</span></p></td></tr></thead><tbody><tr><td style="width:74.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1.</span><span> </span><span>Sections</span><span> </span><span>5</span><span>‑</span><span>5 and 5</span><span>‑</span><span>10 and anything in this Act not elsewhere covered by this table</span></p></td><td style="width:180.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The day this Act receives the Royal Assent.</span></p></td><td style="width:68.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span><span> </span><span>December 2012</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2.</span><span> </span><span>Sections</span><span> </span><span>5</span><span>‑</span><span>15 to 300</span><span>‑</span><span>5</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) 1</span><span> </span><span>October 2012; and</span></p><p class="Tablea"><span>(b) the day the </span><span style="font-style:italic">Australian Charities and Not</span><span style="font-style:italic">‑</span><span style="font-style:italic">for</span><span style="font-style:italic">‑</span><span style="font-style:italic">profits Commission (Consequential and Transitional) Act 2012</span><span> receives the Royal Assent.</span></p><p class="Tabletext"><span>However, the provision(s) do not commence at all if the event mentioned in paragraph</span><span> </span><span>(b) does not occur.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span><span> </span><span>December 2012</span></p></td></tr></tbody></table>
Note: 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.
(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.
(1) This Act binds the Crown in each of its capacities. (2) This Act does not make the Crown liable to a pecuniary penalty or to be prosecuted for an offence.
This Act extends to every external Territory.
The following is a guide to this Act:
This Act establishes a regulatory system for not‑for‑profit entities.
This Act establishes a national regulator for not‑for‑profit entities. The regulator is the Commissioner of the Australian Charities and Not‑for‑profits Commission (the ACNC).
The Commissioner is responsible for registering entities as not‑for‑profit entities according to their type and subtypes. Registration with the ACNC is a necessary precondition for access to certain Commonwealth taxation concessions. Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
The Commissioner of the ACNC will cooperate with other government agencies to oversee a simplified and streamlined regulatory framework for not‑for‑profit entities.
The Commissioner of the ACNC will provide information to help the public understand the work of the not‑for‑profit sector and to support the transparency and accountability of the sector.
(1) The objects of this Act are: (a) to maintain, protect and enhance public trust and confidence in the Australian not‑for‑profit sector; and (b) to support and sustain a robust, vibrant, independent and innovative Australian not‑for‑profit sector; and (c) to promote the reduction of unnecessary regulatory obligations on the Australian not‑for‑profit sector. (2) This Act achieves those objects by: (a) establishing a national regulatory framework for not‑for‑profit entities that reflects the unique structures, funding arrangements and goals of such entities; and (b) establishing the Commissioner of the Australian Charities and Not‑for‑profits Commission, who will: (i) be responsible for registering entities as not‑for‑profit entities according to their type and subtypes; and (ii) administer the national regulatory framework; and (iii) assist registered entities in complying with and understanding this Act, by providing them with guidance and education. (3) Registration is a prerequisite for an entity to access certain Commonwealth tax concessions. (4) Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
In performing his or her functions and exercising his or her powers, the Commissioner must have regard to the following: (a) the maintenance, protection and enhancement of public trust and confidence in the not‑for‑profit sector; (b) the need for transparency and accountability of the not‑for‑profit sector to the public (including donors, members and volunteers of registered entities) by ensuring the public has access to information about not‑for‑profit entities; (c) the benefits gained from providing information to the public about not‑for‑profit entities; (d) the maintenance and promotion of the effectiveness and sustainability of the not‑for‑profit sector; (e) the following principles: (i) the principle of regulatory necessity; (ii) the principle of reflecting risk; (iii) the principle of proportionate regulation; (f) the need for the Commissioner: (i) to cooperate with other Australian government agencies; and (ii) to administer effectively the laws that confer functions and powers on the Commissioner; (including in order to minimise procedural requirements and procedural duplication); (g) the benefits gained from assisting registered entities in complying with and understanding this Act, by providing them with guidance and education; (h) the unique nature and diversity of not‑for‑profit entities and the distinctive role that they play in Australia.
Chapter 2—Registration of not‑for‑profit entities
Tax concessions (1) This Part provides for the Commissioner to register entities as particular types and subtypes of not‑for‑profit entities. It also provides for the Commissioner to revoke the registration of registered entities. (2) Such registration is a prerequisite for an entity to access certain Commonwealth tax concessions. The object of this Part is to ensure that these tax concessions are available only to entities that are governed and regulated in accordance with this Act. Other concessions (3) Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
The following is a simplified outline of this Division:
A not‑for‑profit entity is entitled to registration under this Act as a type of entity if certain conditions are satisfied.
A not‑for‑profit entity is entitled to registration under this Act as a subtype of entity if certain conditions are satisfied (including that the entity is registered as a type of entity).
(1) An entity is entitled to registration as a type of entity if: (a) it meets the conditions in subsection (3); and (b) it meets the description of that type of entity in column 1 of the table in subsection (5); and (c) if the entity has previously been a registered entity, but its registration as a type of entity has been revoked—the Commissioner is satisfied that the matters which led to the revocation have been dealt with such that the registration of the entity would not conflict with the objects of this Act.
Note: Registration of an entity mentioned in paragraph (c) has effect from the time of registration (see section 30‑30). It does not rescind the revocation of the previous registration.
(2) An entity is entitled to registration as a subtype of entity if: (a) it meets the conditions in subsection (3); and (b) it meets the description of that subtype of entity in column 2 of the table in subsection (5); and (c) it is entitled to registration as the type of entity that corresponds to that subtype of entity (as set out in that table); and (d) it is registered as that type of entity. (3) The conditions are as follows: (a) the entity is a not‑for‑profit entity; (b) the entity is in compliance with the governance standards and external conduct standards (see Part 3‑1); (c) the entity has an ABN; (d) the entity is not covered by a decision in writing made by an Australian government agency (including a judicial officer) under an Australian law that provides for entities to be characterised on the basis of them engaging in, or supporting, terrorist or other criminal activities. (4) To avoid doubt, an entity may be entitled to registration as more than one subtype of entity.
Note: An entity could be registered as an entity with a purpose of advancing social or public welfare, and also be registered as a public benevolent institution.
(5) The table is as follows:
<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:336.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Entitlement to registration</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Type of entity</span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Corresponding subtype of entity</span></p></td></tr></thead><tbody><tr><td style="width:24.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:67.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Charity</span></p></td><td style="width:223.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(a) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing health)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(b) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing education)</span></p></td></tr><tr><td style="wi
This is an opening excerpt, not the complete document.