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Australian Charities and Not-for-profits Commission Act 2012
60‑3 Object of this Division60‑3 Object of this Division
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#### 60‑3 Object of this Division
(1) The object of this Division is to promote:
(a) the transparency and accountability of registered entities; and
(b) the reduction of reporting obligations of registered entities under other Australian laws.
(2) The Division does this by requiring registered entities to provide information to the Commissioner that:
(a) relates to this Act or the taxation law; and
(b) the Commissioner:
(i) will use for the purposes of this Act; or
(ii) may pass on to other Australian government agencies, removing the need for those agencies to require the information from the registered entities; or
(iii) will make publicly available by publishing it on the Register.
Note 1: Other Australian laws provide that giving information to the Commissioner in accordance with this Act satisfies the reporting requirements of those laws.
Note 2: Division 40 limits the information the Commissioner may publish on the Register.
(3) The requirements this Division places on a registered entity are proportional to the size of the registered entity.