45‑10 Regulations establishing governanc45‑10 Regulations establishing governance standards

#### 45‑10 Regulations establishing governance standards (1) The regulations may specify standards (the governance standards) with which an entity must comply in order to become registered under this Act, and to remain entitled to be registered under this Act. (2) Without limiting the scope of subsection (1), those standards may: (a) require the entity to ensure that its governing rules provide for a specified matter; or (b) require the entity to achieve specified outcomes and: (i) not specify how the entity is to achieve those outcomes; or (ii) specify principles as to how the entity is to achieve those outcomes; or (c) require the entity to establish and maintain processes for the purpose of ensuring specified matters. (2A) Without limiting subparagraph (2)(b)(ii), the principles mentioned in that subparagraph may reflect the size of the entity, the amount and nature of contributions to the entity and the nature of the activities undertaken by the entity in pursuit of its purposes. (3) Without limiting the scope of subsection (1), those standards may provide that specified requirements do not apply to specified kinds of entity. (4) Without limiting the scope of subsection (1), those standards may provide that different requirements apply to different kinds of entity. Basic religious charities (5) The regulations must not require a registered entity to do, or not to do, a thing (including the things mentioned in subsection (2)) if the registered entity is a basic religious charity. Political advocacy (6) The regulations must not require an entity not to comment on, or advocate support for, a change to any matter established by law, policy or practice in the Commonwealth, a State, a Territory or another country, if: (a) the comment or advocacy furthers, or is in aid of, the purpose of the entity; and (b) the comment or advocacy is lawful.