16 Review of operation of ACNC Act and this Act
(1) The Minister must cause a review to be undertaken of the first 5 years of the operation of:
(a) the ACNC Act; and
(b) this Act.
(2) The persons undertaking the review must give the Minister a written report of the review within 6 months after the end of the 5 year period.
(3) The Minister must cause a copy of the report of the review to be laid before each House of the Parliament within 15 sitting days of that House after its receipt by the Minister.
Schedule 2—References to charities etc.
Part 1—Deductible gift recipients
1 Subsection 6(1)
deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.
2 Paragraph 23AG(1AA)(b)
(b) the activities of the person’s employer in operating a public fund that:
(i) is covered by item 9.1.1 or 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and
(ii) meets the special conditions mentioned in that item;
3 Subsections 102AAH(5) and 328(5)
Omit “funds, authorities or institutions in Australia”, substitute “deductible gift recipients”.
4 Subsection 30‑20(1) (table)
- Health—General
- 1.1.1 a public hospital the public hospital must be:(a) an *Australian government agency; or(b) a *registered charity none
- 1.1.2 a hospital carried on by a society or association the society or association must be a *registered charity none
- 1.1.3 a public fund maintained for:(a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or(b) the establishment of such hospitals (a) the public fund must have been established before 23 October 1963; and(b) the public fund must:(i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(ii) not be an *ACNC type of entity; and(c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) none
- 1.1.4 a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants the public authority must be:(a) an *Australian government agency; or(b) a *registered charity the gift must be made for such research
- 1.1.5 a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants the public institution must be:(a) an *Australian government agency; or(b) a *registered charity none
- 1.1.6 a *registered health promotion charity none none
- 1.1.7 a public ambulance service the public ambulance service must be:(a) an *Australian government agency; or(b) a *registered charity none
- 1.1.8 a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 (a) the public fund must:(i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(ii) not be an *ACNC type of entity; and(b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 none
5 Subsection 30‑25(1) (table)
- Education—General
- 2.1.1 a public university the public university must be:(a) an *Australian government agency; or(b) a *registered charity none
- 2.1.2 a public fund for the establishment of a public university (a) the public fund must be:(i) an *Australian government agency; or(ii) a *registered charity; and(b) the public university must satisfy the special conditions set out in item 2.1.1 none
- 2.1.3 an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 the institution must be:(a) an *Australian government agency; or(b) a *registered charity none
- 2.1.4 a residential educational institution affiliated under statutory provisions with a public university (a) the residential educational institution must be a *registered charity; and(b) the public university must satisfy the special conditions set out in item 2.1.1 none
- 2.1.5 a residential educational institution established by the Commonwealth none none
- 2.1.6 a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (a) the residential educational institution must be:(i) an *Australian government agency; or(ii) a *registered charity; and(b) the higher education provider must satisfy the special conditions set out in item 2.1.3 none
- 2.1.7 an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be:(a) an *Australian government agency; or(b) a *registered charity see section 30‑30
- 2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none
- 2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none
- 2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:(a) a government; or(b) a public authority; or(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none
- 2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30‑35 applies the public fund must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity none
6 Section 30‑35 (heading)
30‑35 Rural schools hostel buildings
7 Subsection 30‑35(1)
Repeal the subsection, substitute:
(1) For the purposes of item 2.1.11 of the table in subsection 30‑25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4).
8 Subsection 30‑40(1) (table)
- Research—General
- 3.1.1 a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936 the approved research institute must:(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or(b) not be an *ACNC type of entity the gift must be made for purposes of scientific research in the field of natural or applied science
9 Subsection 30‑45(1) (table)
Repeal the table (including the note), substitute:
- Welfare and rights—General
- 4.1.1 a *registered public benevolent institution none none
- 4.1.2 a public fund maintained for the purpose of providing money for:(a) *registered public benevolent institutions; or(b) the establishment of registered public benevolent institutions the public fund must:(a) have been established before 23 October 1963; and(b) be:(i) a *registered charity; or(ii) operated by a registered charity none
- 4.1.3 a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances the public fund must:(a) be an *Australian government agency; or(b) be a *registered charity; or(c) not be an *ACNC type of entity none
- 4.1.4 a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30‑EA the public fund must be a *registered charity the gift must be made after 30 June 2003
- 4.1.5 a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in Australia in distress as a result of a disaster to which subsection 30‑45A(1) or 30‑46(1) applies the public fund must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity see subsections 30‑45A(4) and 30‑46(2)
- 4.1.6 an institution whose principal activity is one or both of the following:(a) providing short‑term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners the institution must be a *registered charity none
- 4.1.7 an institution that would be a public benevolent institution, but for one or both of the following:(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);(b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity) the institution must be a *registered charity none
10 Subsection 30‑50(1) (table)
- Defence—General
- 5.1.1 the Commonwealth or a State none the gift must be made for purposes of defence
- 5.1.2 a public institution or public fund established and maintained for the comfort, recreation or welfare of members of:(a) the armed forces of any part of Her Majesty’s dominions; or(b) any allied or other foreign force serving in association with Her Majesty’s armed forces the public institution or public fund must be:(a) an *Australian government agency; or(b) a *registered charity none
- 5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:(a) is located in Australia; and(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and(d) is solely or mainly used for that public commemoration the public fund must be:(a) an *Australian government agency; or(b) a *registered charity the gift must be made within the 2 years beginning on the day on which:(a) the fund; or(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity;is endorsed as a *deductible gift recipient under Subdivision 30‑BA
11 Subsection 30‑70(1) (table)
- The family—General
- 8.1.1 a public fund established and maintained:(a) by a *non‑profit company to which section 30‑75 applies; and(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia the public fund must be a *registered charity none
- 8.1.2 a public fund that is established and maintained:(a) by a *non‑profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia the public fund must be a *registered charity none
12 Section 30‑75
Omit “You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30‑70(1) only”, substitute “For the purposes of item 8.1.1 of the table in subsection 30‑70(1), this section applies to a company”.
13 Subsection 30‑80(1) (table)
- International affairs—General
- 9.1.1 a public fund declared by the Treasurer to be a developing country relief fund under section 30‑85 the public fund must be:(a) a *registered charity; or(b) operated by a registered charity see section 30‑85
- 9.1.2 a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in a country other than:(a) Australia; and(b) a country declared by the *Foreign Affairs Minister to be a developing country;who are in distress as a result of a disaster to which subsection 30‑86(1) applies none see subsection 30‑86(4)
14 Saving provision—declarations
A declaration:
(a) made by the Foreign Affairs Minister for the purposes of item 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997; and
has effect, from that commencement, as if it had been made for the purposes of that item of that table as amended by this Schedule.
15 Subsection 30‑100(1) (table)
- Cultural organisations—General
- 12.1.1 a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30‑F none none
- 12.1.2 a public library the public library must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none
- 12.1.3 a public museum the public museum must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none
- 12.1.4 a public art gallery the public art gallery must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none
- 12.1.5 an institution consisting of a public library, public museum and public art gallery or of any 2 of them the institution must:(a) be:(i) an *Australian government agency; or(ii) a *registered charity; or(b) be operated by:(i) an Australian government agency; or(ii) a registered charity none
16 Subsection 30‑125(3)
Repeal the subsection, substitute:
Relevant special conditions in table in section 30‑15
(3) To avoid doubt:
(a) a condition requiring the fund, authority or institution to meet the requirements of section 30‑17 is not a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section; and
Note: Section 30‑17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient.
(b) in the case of a fund, authority or institution that is described in item 1 of the table in section 30‑15—a condition set out in the relevant table item in Subdivision 30‑B, including a condition identified in the column headed “Special conditions—fund, authority or institution” of that item (if any), is a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section.
Note: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30‑15 requires any conditions set out in the relevant table item in Subdivision 30‑B to be satisfied.