sec.30Exempt class of association or charity— Act , sch 2

sec.30 Exempt class of association or charity— Act , sch 2

This section prescribes— a class of association, whose objects are a community purpose sanctioned under the Act , as an exempt class for schedule 2 of the Act , definition exempt class , paragraph (a) ; and a class of charity registered under the Act as an exempt class for schedule 2 of the Act , definition exempt class , paragraph (b) . The prescribed class of an entity mentioned in subsection (1) is the class made up of each of the entities that satisfies the criteria mentioned in subsections (3) to (5) . The entity must be a charity registered under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) . The entity must be in compliance with each of the following requirements under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 — the requirement to give the ACNC commissioner an information statement for a relevant reporting period; if relevant—the requirement to give the ACNC commissioner— a financial report for a relevant reporting period; and an auditor’s report or reviewer’s report for the relevant reporting period; another requirement relevant to a matter mentioned in paragraph (a) or (b) , including any requirement made of the entity by the ACNC commissioner. The entity must ensure the entity’s state registration number is stated on an information statement mentioned in subsection (4) (a) . In this section— relevant reporting period means a period equivalent to the reportable financial period of the entity. state registration number — of an entity that is an association mentioned in subsection (1) (a) —means the unique identifying number, however described, given to the association by the chief executive; or of an entity that is a charity mentioned in subsection (1) (b) — if the charity is a deemed registrant—means the unique identifying number, however described, given to the charity by the chief executive; or otherwise—means the unique identifying number, however described, for the charity stated in the register of charities under the Act . s 30 ins 2022 SL No. 99 s 20 amd 2023 SL No. 30 s 7 (sec.30-ssec.1) This section prescribes— a class of association, whose objects are a community purpose sanctioned under the Act , as an exempt class for schedule 2 of the Act , definition exempt class , paragraph (a) ; and a class of charity registered under the Act as an exempt class for schedule 2 of the Act , definition exempt class , paragraph (b) . (sec.30-ssec.2) The prescribed class of an entity mentioned in subsection (1) is the class made up of each of the entities that satisfies the criteria mentioned in subsections (3) to (5) . (sec.30-ssec.3) The entity must be a charity registered under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) . (sec.30-ssec.4) The entity must be in compliance with each of the following requirements under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth) , chapter 3 , part 3 -2, division 60 — the requirement to give the ACNC commissioner an information statement for a relevant reporting period; if relevant—the requirement to give the ACNC commissioner— a financial report for a relevant reporting period; and an auditor’s report or reviewer’s report for the relevant reporting period; another requirement relevant to a matter mentioned in paragraph (a) or (b) , including any requirement made of the entity by the ACNC commissioner. (sec.30-ssec.5) The entity must ensure the entity’s state registration number is stated on an information statement mentioned in subsection (4) (a) . (sec.30-ssec.6) In this section— relevant reporting period means a period equivalent to the reportable financial period of the entity. state registration number — of an entity that is an association mentioned in subsection (1) (a) —means the unique identifying number, however described, given to the association by the chief executive; or of an entity that is a charity mentioned in subsection (1) (b) — if the charity is a deemed registrant—means the unique identifying number, however described, given to the charity by the chief executive; or otherwise—means the unique identifying number, however described, for the charity stated in the register of charities under the Act .