Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
2ASubsection 8AAB(4) (after table item 3)
Start here
Get a plain-English read of 2A
Turn the raw legal text into a practical explanation grounded in Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012.
2A Subsection 8AAB(4) (after table item 3)
| 3A | 175‑65 | Australian Charities and Not‑for‑profits Commission Act 2012 | payment of administrative penalty |
|---|
3 Section 14ZZ
Before “If the person”, insert “(1)”.
4 At the end of section 14ZZ
Add:
(2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) if:
(a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision); and
(b) the objection decision mentioned in subsection (1) (the taxation objection decision) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together.
Note: In the Australian Charities and Not‑for‑profits Commission Act 2012, designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act.
(3) An appeal to the designated court against the taxation objection decision must be made together with the appeal against the ACNC objection decision as mentioned in section 170‑30 of the Australian Charities and Not‑for‑profits Commission Act 2012, if the designated court is not the Federal Court.
5 Division 5 of Part IVC (heading)
Division 5—Court appeals against objection decisions
6 Section 14ZZO
Omit “the Federal Court”, substitute “a court”.
7 Paragraph 14ZZO(a)
Omit “Court”, substitute “court”.
8 Section 14ZZP (heading)
14ZZP Order of court on objection decision
9 Section 14ZZP
Omit “the Federal Court”, substitute “a court”.
10 Section 14ZZP
Omit “the Court”, substitute “the court”.
11 Section 14ZZQ (heading)
14ZZQ Implementation of court order in respect of objection decision
12 Subsection 14ZZQ(1)
Omit “Federal Court”, substitute “court”.
13 Paragraph 14ZZQ(2)(a)
Omit “Federal Court”, substitute “court”.
14 Paragraph 14ZZQ(2)(b)
Omit “Full Court of the Federal Court”, substitute “court constituted other than as mentioned in paragraph (a)”.