Commonwealth of Australia Explanatory Memoranda Commonwealth of Australia Explanatory Memoranda[Index] [Search] [Download] [Bill] [Help]
2010-2011-2012
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
SENATE
AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION BILL 2012
AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION
(CONSEQUENTIAL AND TRANSITIONAL) BILL 2012
SUPPLEMENTARY EXPLANATORY MEMORANDUM
Amendments to be moved on behalf of the Government
(Circulated by the authority of the
Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)
Table of contents
Glossary .................................................................................................. 1
General outline and financial impact ....................................................... 3
Chapter 1 Amendments to the Australian Charities and
Not-for-profits Commission Bill 2012 ............................. 7
Chapter 2 Amendments to the Australian Charities and
Not-for-profits Commission (Consequential and
Transitional) Bill 2012 .................................................. 19
Glossary
The following abbreviations and acronyms are used throughout this
supplementary explanatory memorandum.
Abbreviation Definition
ABN Australian Business Number
ACNC Australian Charities and Not-for-profits
Commission
DGR deductible gift recipient
NFP Not-for-profit
the Bill Australian Charities and Not-for-profits
Commission Bill 2012
1
General outline and financial impact
Amendments
These amendments to the Australian Charities and Not-for-profits
Commission Bill 2012 (the Bill) and the Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
seek to:
· allow the Australian Charities and Not-for-profits
Commission (ACNC) Commissioner to decline to include
or remove the details of warnings from the register, where
the release of the information may cause detriment, the
entity has acted in good faith, and the matter has been
resolved;
· add clarification that the governance standards will be
focussed on outcomes and will specify principles as to how
the registered entity must achieve those outcomes,
including proportional standards that recognise the size
and nature of the registered entity;
· provide clarification that consultation on the governance
and external conduct standards should involve public
consultation, and that such consultation should be assisted
through facilitation by the ACNC Commissioner;
· provide mechanisms for additional Parliamentary scrutiny
in relation to the development of the governance and
external conduct standards including:
- requiring that each provision of the regulations (the
standards) cannot commence without both Houses
of Parliament passing a motion approving each of the
standards:
: this is to allow Parliament to effectively
`disallow' any one governance or external
conduct standard, rather than requiring them to
decide to either disallow them all or not
disallow them all; and
- if Parliament decides not to endorse or dis-endorse a
particular standard (or disallow the regulations
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
containing the standards) within the disallowance
period, there will be an automatic commencement of
any un-actioned standards on the day after the last
day on which the regulation could be disallowed by
either House;
· add an objects clause to the reporting framework which
sets out the intent and purpose of the reporting framework
-- namely introducing a proportional framework to reduce
unnecessary regulatory obligations, alleviating the need for
information to be provided to multiple government
agencies and promoting transparency and accountability of
registered entities;
· add a requirement that the ACNC Commissioner include,
in the written notification to suspended or removed
responsible entities, an explanation of the strict liability
offences which apply to entities that breach the prohibition
on managing registered entities and the obligations in
relation to providing books and property to new
responsible entities;
· clarify that the annual report of the ACNC Commissioner
will include an assessment of how the ACNC
Commissioner has promoted the objects of the Bill,
including the reduction of unnecessary regulatory
obligations;
· provide for the maximum annual revenue for a deductible
gift recipient fund (DGR fund) operated by a basic
religious charity to be increased from $250,000, in line
with changes to the thresholds for small registered entities;
and
· simplify the transition of entities to ACNC regulation
where entities are operating a public benevolent institution
(or multiple public benevolent institutions) or a health
promotion charity (or multiple health promotion charities)
and where the whole of the entity is not such an institution
(that is, where the institution is notionally operated or
conducted in-house, usually by an unincorporated religious
institution) to ensure these entities transition appropriately
to the ACNC, and both the operated institution of the
entity, and the remainder of the entity keep the existing
concessions they currently have access to.
4
General outline and financial impact
Date of effect: The ACNC will commence operations when the Bills
receive Royal Assent.
Proposal announced: These amendments have not previously been
announced.
Financial impact: Nil.
Human rights implications: Nil.
Compliance cost impact: Nil.
5
Chapter 1
Amendments to the Australian Charities
and Not-for-profits Commission Bill 2012
Outline of chapter
1.1 This Chapter explains the amendments to the Australian
Charities and Not-for-profits Commission Bill 2012 (the Bill).
1.2 These amendments are explained by way of modification to the
revised explanatory memorandum to the Bill.
Additional information sought by the Senate Standing
Committee on Community Affairs
Public trust and confidence
1.3 Add new paragraphs after paragraph 1.87 of the revised
explanatory memorandum:
1.87A It is important to note that the concept of public trust and
confidence is not used as a test to trigger any of the ACNC regulatory
powers or to provide grounds for the revocation of the registration of
an entity.
1.87B Rather, the issue of public trust and confidence is one of a list
of policy matters that the ACNC Commissioner must consider prior to
using any of the enforcement powers or revoking registration. This list
of factors also includes considering factors such as what other actions
could be taken to remedy contraventions or non-compliance with the
Bill and the welfare of members of the community that receive
benefits from the entity.
1.87C For example, if a registered entity does not have a charitable
purpose, rather it is merely acting as a conduit to fund illegal activities,
the ACNC Commissioner may revoke that entity's registration. In
making a decision to revoke an entity's registration the ACNC
Commissioner would consider all the factors outlined in
subsection 35-10(2). This assessment would include considering the
fact that the continued registration of this entity may cause a loss of
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
public confidence which could have a serious negative effect not only
on the affected entity but on the sector as a whole. Further, an entity's
ability to access government funding would be another consideration
which may further incline the ACNC Commissioner to revoke
registration.
1.87D However, in a case where there have been a series of minor
breaches of the requirements of the Bill, due to a significant
changeover in staffing, the fact that this would not have a negative
effect on public trust and confidence would be a factor which would
make it less likely that the ACNC Commissioner would need to take
enforcement action.
1.87E Detailed examples of how the thresholds that must be met and
the factors that must be considered are provided in Chapter 3 --
Registration and Chapter 9 -- Education, compliance and
enforcement, in particular see examples 3.11 to 3.16 and 9.5 to 9.8.
Meaning of `more likely than not'
1.4 Add the following new paragraphs after paragraph 3.89 of the
revised explanatory memorandum:
3.89A The House of Representatives Standing Committee on
Economics considered the issue of likelihood standards in relation to
the ACNC Bill and noted that varying degrees of probability are
required in different areas of the general law. For example, in civil
matters a 50 per cent test is sufficient. In criminal matters, `beyond
reasonable doubt,' which is well above a 50 per cent probability, is
often applied.
3.89B Different standards of proof are commonly used throughout
Commonwealth legislation and the test of `more likely than not' has
been applied in the context of a number of Commonwealth and state
laws, most notably, competition law. There are several areas of
competition law which use different types of commonly understood
likelihood tests. For example, the Australian Consumer Law prohibits
conduct by a corporation that is misleading or deceptive, or would be
likely to mislead or deceive. The High Court has recently provided
guidance on this `more likely than not' test and has set out the
meaning and operation of such tests.1
1 For example, see section 18 in Schedule 2 to the Competition and Consumer Act 2010 and
Australian Competition and Consumer Commission v Metcash Trading Limited
[2011] FCAFC 151
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Amendments to the Australian Charities and Not-for-profits Commission Bill 2012
1.5 Add the following new paragraphs after paragraph 9.38 of the
revised explanatory memorandum:
9.38A The House of Representatives Standing Committee on
Economics considered the issue of likelihood standards in relation to
the ACNC Bill and noted that varying degrees of probability are
required in different areas of the general law. For example, in civil
matters a 50 per cent test is sufficient. In criminal matters, `beyond
reasonable doubt,' which is well above a 50 per cent probability, is
often applied.
9.38B Different standards of proof are commonly used throughout
Commonwealth legislation and the test of `more likely than not' has
been applied in the context of a number of Commonwealth and state
laws, most notably, competition law. There are several areas of
competition law which use different types of commonly understood
likelihood tests. For example, the Australian Consumer Law prohibits
conduct by a corporation that is misleading or deceptive, or would be
likely to mislead or deceive. The High Court has recently provided
guidance on this `more likely than not' test and has set out the
meaning and operation of such tests.2
Upholding the objects of the Bill
1.6 Add a new paragraph after paragraph 10.11 of the revised
explanatory memorandum:
10.11A The general administration of the law, includes upholding and
furthering the objects of the Bill. The objects of the Bill are explained
in detail in Chapter 1 -- Background. [Subsection 110-5(2)]
Volunteer directors of unincorporated associations
1.7 Add the following new paragraph after paragraph 13.177 of the
revised explanatory memorandum:
13.177A As part of its role, the ACNC will provide education and
guidance to relevant responsible entities, including volunteer directors
of unincorporated associations, to assist them to meet the requirements
under the Bill. This is consistent with the ACNC Commissioner's
general approach of resolving compliance issues primarily through
2 For example, see section 18 in Schedule 2 to the Competition and Consumer Act 2010 and
Australian Competition and Consumer Commission v Metcash Trading Limited
[2011] FCAFC 151
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
education, rather than heavy handed enforcement action. This
approach is outlined in the ACNC's Implementation Report, released
in June 2012.
Amendments
Amendment 1 -- warning notices
1.8 Add the following new paragraph after paragraph 4.32 of the
revised explanatory memorandum.
4.32A The Bill allows the ACNC Commissioner to decline to include
or to remove the details of warnings from the ACN Register where:
· the release of the information may cause detriment to the
registered entity or an associated individual;
· the registered entity has not acted in bad faith in relation
notice or in relation to the contravention or non-compliance it
was issued in relation to;
· the contravention or non-compliance has been resolved; and
· the removal of the information would not conflict with the
objects of the Bill or the public interest test.
4.32B This ensures that information is not required to be published
on the ACN Register (or can be removed from the register) where the
matters have been resolved and the information being included on the
register may have unintended and adverse ongoing consequences on
the registered entity or an associated individual.
Amendments 2 to 8 and 12 to 14 -- regulation-making power for
governance standards and external conduct standards
1.9 Add the following new paragraph after paragraph 5.42 of the
revised explanatory memorandum:
5.42A The standards may require a registered entity to achieve
specified outcomes, without specifying how the entity is to achieve
those outcomes. Alternatively, the standards may specify principles as
to how the registered entity must achieve those outcomes. Those
principles are to reflect and recognise different sizes of registered
entity, the amount and nature of contributions to a registered entity and
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Amendments to the Australian Charities and Not-for-profits Commission Bill 2012
the nature of the activities undertaken by the registered entity in
pursuit of its purposes. [Subsection 45-10(2A)]
1.10 Governance standards are proposed to generally be
principle-based, specifying the outcome to be achieved, rather than
detailing how an entity must meet the standards, in its particular situation.
1.11 The implications of the governance standards are expected to
vary according to the circumstances of a particular registered entity.
1.12 Registered entities cannot choose whether to meet the standards
in the regulations, but they can choose how they meet the standards,
taking into account their specific situation.
1.13 In deciding what processes are reasonable for the entity to
implement to satisfy the requirements, the registered entity would
consider its size, the extent to which it receives donations, grants and
other monies from governments or the public, the number of beneficiaries
and the potential impact on them.
1.14 What a large entity must implement to satisfy the requirements
will be different from what a small entity must do to satisfy the same
requirements.
1.15 The larger an entity, and the more public monies it receives, the
higher the community expectation that the entity is operating efficiently,
effectively and consistently with its stated purposes, and therefore the
more the entity can be expected to do to meet that expectation.
1.16 Smaller entities are not expected to be less transparent; however,
their smaller nature usually means the risk of misuse of funds would be
less than for a larger entity.
1.17 A smaller entity would usually have a smaller risk of funds
being mismanaged or misappropriated, as both the value and the volume
of transactions would usually be less, and the members would usually be
running the entity. As such, the processes the entity would need to
implement to safeguard against mismanagement and to operate openly
and transparently would typically be less.
1.18 In addition, smaller entities will often have more limited
resources to develop detailed and prescriptive governance policies.
1.19 The ACNC Commissioner will release guidance material to
assist entities to determine how to comply with the governance standards.
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
1.20 To alleviate concerns of the not-for-profit (NFP) sector that the
governance standards may allow for an inappropriate intrusion into the
independence of a registered entity by requiring a registered entity to act
or not act in a certain way outside of regulating an organisation's
governance framework, the Bill has been altered to remove the words `act,
or not act'. The governance standards will still be able to properly
regulate the organisational management processes of a registered entity,
for example, by requiring an annual general meeting to be undertaken, by
preventing a registered entity from engaging in serious criminal conduct
or by preventing certain unfit individuals from being responsible entities
of a registered entity.
1.21 The governance standard framework reflects the unique
structures, funding arrangements and goals of NFP entities and will
support and sustain a robust, vibrant, independent and innovative
Australian NFP sector.
1.22 The governance standards will not reduce or remove the
independence of registered entities or limit a registered entity's ability to
make its own decisions on how to best meet its mission without undue
influence from Government.
1.23 Replace paragraph 5.33 of the revised explanatory memorandum
with the following:
5.33 The standards can introduce principles that an entity must
meet about such things as:
ensuring that its governing rules provide for a specified
matter;
achieving specific outcomes (through the application of
specified principles if provided); or
establishing and maintaining processes for the purpose of
ensuring certain matters,
in order to be and to remain entitled to be registered.
[Subsection 45-10(2)]
1.24 Replace paragraph 5.55 of the revised explanatory memorandum
with the following:
5.55 The standards can introduce principles that an entity must
meet about such things as:
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Amendments to the Australian Charities and Not-for-profits Commission Bill 2012
ensuring that its governing rules provide for a specified
matter;
achieving specified outcomes (through the application of
specified principles if provided); or
establishing and maintaining processes for the purpose
of ensuring certain matters,
in order to be and to remain entitled to be registered.
[Subsection 50-10(2)]
Amendments 11 and 17 -- Parliamentary scrutiny of standards
1.25 Add the following new paragraphs after paragraph 5.32 of the
revised explanatory memorandum:
5.32A Before they can commence, each provision of the regulations
(each standard) must be endorsed by a resolution of each House of
Parliament (subject to timing limitations discussed below). If either
House of Parliament by motion refuses to endorse (dis-endorses) any
standard that standard will then never commence.
5.32B Under the Legislative Instruments Act 2003, either House of
Parliament may disallow the regulations in full (that is, all the
standards contained within those regulations). The special
Parliamentary scrutiny of standards provisions under the Bill do not
displace those existing powers.
5.32C Giving either House of Parliament the power to dis-endorse a
provision of the regulations, allows Parliament to effectively disallow
any one governance standard, rather than requiring them to decide to
either disallow all the standards (so no standards apply) or allow them
to all apply, even where the House may not agree with all of the
standards included in an amending regulation.
5.32D A standard does not commence until the earlier of:
· the day after both Houses of Parliament have passed a
resolution approving the standard; or
· if Parliament chooses not to endorse or dis-endorse a
particular standard within the disallowance period, the day
after the disallowance period ends.
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
5.32E This allows the standards to be flexible and responsive to the
needs of the sector through prescription in regulations, while
preventing the inappropriate use of the regulation-making power by
ensuring an appropriate level of Parliament oversight of the standards
setting process. [Section 45-20]
1.26 Add the following new paragraphs after paragraph 5.54 of the
revised explanatory memorandum:
5.54A Before they can commence, each provision of the regulations
(each standard) must be endorsed by a resolution of each House of
Parliament (subject to timing limitations discussed below). If either
House of Parliament by motion refuses to endorse (dis-endorses) any
standard that standard will then never commence.
5.54B Under the Legislative Instruments Act 2003, either House of
Parliament may disallow the regulations in full (that is, all the
standards contained within those regulations). The special
Parliamentary scrutiny of standards provisions under the Bill do not
displace those existing powers.
5.54C Giving either House of Parliament the power to dis-endorse a
provision of the regulations, allows Parliament to effectively disallow
any one governance standard, rather than requiring them to decide to
either disallow all the standards (so no standards apply) or allow them
to all apply, even where the House may not agree with all of the
standards included in an amending regulation.
5.54D A standard does not commence until the earlier of:
· the day after both Houses of Parliament have passed a
resolution approving the standard; or
· if Parliament chooses not to endorse or dis-endorse a
particular standard within the disallowance period, the day
after the disallowance period ends.
5.54E This allows the standards to be flexible and responsive to the
needs of the sector through prescription in regulations, while
preventing the inappropriate use of the regulation-making power by
ensuring an appropriate level of Parliament oversight of the standards
setting process. [Section 50-20]
Amendments 9, 10, 15 and 16 -- consultation on standards
1.27 Replace paragraph 5.32 of the revised explanatory
memorandum with the following:
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Amendments to the Australian Charities and Not-for-profits Commission Bill 2012
5.32 The Government must publicly consult on any governance
standards (or any material changes to the governance standards) prior
to them being registered on the Federal Register of Legislative
Instruments. Before the Governor-General considers making a
regulation relating to the governance standards, the Minister must be
satisfied that:
· appropriate consultation has been undertaken with:
- the not-for-profit sector (including through entities
that represent parts of the sector);
- entities that have expertise in fields relevant to the
proposed regulation;
- the ACNC Commissioner;
- entities that are likely to be affected by the proposed
regulation; and
· relevant input received as part of that consultation has
been considered and adequately taken into account.
The Government's consultation process could involve consultation
with the public, providing relevant entities with notifications inviting
them to make submissions by a specified date, and/or to participate in
public hearings and involve consultation facilitated by the ACNC
Commissioner. The fact that consultation does not occur, or that input
is not taken into account, does not affect the validity or enforceability
of the regulation. These changes replace the more general consultation
requirements within Part 3 of the Legislative Instruments Act 2003.
[Subsection 45-15]
1.28 Replace paragraph 5.54 of the revised explanatory memorandum
with the following:
5.54 The Governor-General may make regulations establishing
external conduct standards [subsection 50-10(1)]. Before the
Governor-General considers making a regulation relating to the
external conduct standards, the Minister must be satisfied that:
· appropriate consultation has been undertaken with:
- the not-for-profit sector (including through entities
that represent parts of the sector);
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Australian Charities and Not-for-profits Commission Bill 2012 and Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Bill 2012
- entities that have expertise in fields relevant to the
proposed regulation;
- the ACNC Commissioner;
- entities that are likely to be affected by the proposed
regulation; and
· relevant input received as part of that consultation has
been considered and adequately taken into account.
The Government's consultation process could involve public
consultation, providing relevant entities with notifications inviting
them to make submissions by a specified date, or to participate in
public hearings or involve consultation facilitated by the ACNC
Commissioner. The fact that consultation does not occur, or that input
is not taken into account, does not affect the validity or enforceability
of the regulation. These changes replace the more general consultation
requirements within Part 3 of the Legislative Instruments Act 2003.
[Subsection 50-15]
Amendment 18 -- reporting and record keeping
1.29 Add the following new paragraph after paragraph 6.3 of the
revised explanatory memorandum:
6.3A The Bill sets out the reporting and record keeping obligations
of registered entities. The Objects of this framework are to promote
the transparency and accountability of registered entities, and to reduce
the reporting obligations of registered entities under other Australian
laws, for example, by alleviating the need for information to be
provided to multiple government agencies.
Amendments 19 to 22 -- suspension and removal written notice
1.30 Add the following new paragraph after paragraph 9.216 of the
revised explanatory memorandum:
9.216A To ensure suspended and removed entities understand their
ongoing obligations and to prevent them from unknowingly acting in
breach of their obligations, the written notice must also provide an
explanation of the strict liability offences which apply to suspended or
removed entities that breach the prohibition on managing the
registered entity, as explained in paragraphs 9.241 to 9.250. The
notice must also explain the strict liability offences in relation to
former trustees' obligations relating to books, identification of
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Amendments to the Australian Charities and Not-for-profits Commission Bill 2012
property and transfer of property, as explained in paragraphs 9.283 to
9.297.
Amendments 23 and 24 -- annual report
1.31 Add the following new paragraphs after paragraph 10.56 of the
revised explanatory memorandum:
10.56A The annual report will include an assessment of how the
Commissioner has promoted the objects of the Act, including the
reduction of unnecessary regulatory obligations.
10.56B The ACNC has undertaken to develop and make public a
red-tape reduction timeline and plan. The ACNC's annual report will
also provide details of the performance of the ACNC against this
timeline.
10.56C The annual report will also include reporting on the
development of memoranda of understanding and other arrangements
with other Australian government agencies, and how these
arrangements are operating to reduce unnecessary regulatory
obligations.
Amendment 25 -- basic religious charities
1.32 Replace paragraph 13.84 of the revised explanatory
memorandum with:
13.84 A basic religious charity which operates one or more DGR
funds, authorities or institutions that generate more than $250,000 in
revenue would be required to separate the DGR funds, authorities or
institutions into a separate entity if the charity wishes to be considered
a basic religious charity. The Bill provides that this threshold amount
can be raised over time, in line with regulations made for the purposes
of the small registered entity definition.
17
Chapter 2
Amendments to the Australian Charities
and Not-for-profits Commission
(Consequential and Transitional) Bill 2012
Outline of chapter
2.1 This Chapter explains the amendments to the Australian
Charities and Not-for-Profits Commission (Consequential and
Transitional) Bill 2012 (Consequential and Transitional Bill).
2.2 These amendments are explained by way of modification to the
revised explanatory memorandum to the Bill.
Amendments -- Transitional arrangements
2.3 There are currently entities which are endorsed to operate a
public benevolent institution or a health promotion charity that need to be
properly transitioned into the ACNC framework in relation to the
institution which they operate. These arrangements need to be compared
with the usual practice of entities that seek entity endorsement as a public
benevolent institution or a health promotion charity.
2.4 The complexity with this arrangement is that the public
benevolent institution or a health promotion charity which is operated by
another entity is entitled to concessions that the entity is unlikely to be
able to access itself. While the entity operating the public benevolent
institution or a health promotion charity is likely to be separately required
to register with the ACNC to retain its own concessions, it will also need
to seek special registration in respect of the public benevolent institution
or a health promotion charity it operates.
2.5 These amendments will simplify the initial transition of entities
to the ACNC where entities are operating a public benevolent institution
or a health promotion charity where the whole of the entity is not such an
institution (that is, where the institution is notionally operated or
conducted in-house, usually by an unincorporated religious institution).
These amendments will ensure these entities transition appropriately to
the ACNC, and both the operated institution of the entity, and the
remainder of the entity (which may include multiple public benevolent
19
institutions or health promotion charities) keep the existing concessions
they currently have access to.
2.6 These amendments will incorporate a further transitional
provision for operated public benevolent institutions or health promotion
charities which allows for the transfer to ACNC regulation, entities which
are operating a public benevolent institution or health promotion charity in
instances where the whole of the entity is not itself a public benevolent
institution or a health promotion charity.
2.7 This transition is achieved by treating the operated public
benevolent institution, or public benevolent institutions if there are more
than one, or health promotion charity (or multiple health promotion
charities) of the entity to be a separate entity for taxation and ACNC
purposes. The operated public benevolent institution or institutions or
health promotion charity or charities will be automatically allocated an
ABN by the Australia Business Registrar, registered by the ACNC as a
charity with either sub-type public benevolent institution or sub-type
health promotion charity and endorsed by the Commissioner of Taxation
for access to an income tax exemption, goods and services tax
concessions, fringe benefits tax concessions and deductible gift recipient
status in line with their existing endorsed entitlements.
2.8 This creates a seamless transition for these operated public
benevolent institutions and health promotion charities as they will
continue to operate as separate and distinct parts of their `parent entity'
with an independent taxation treatment.
2.9 A regulation making power will enable further minor
modifications to be made to the ACNC Bill and taxation law (on a
transitional basis) to ensure the seamless transition should any unintended
consequences arise for these complex charitable structures. [Amendments 1
to 11, items 3A to 4E in Schedule 1 and items 44A, 56A, 58, 68, 68A, 68B and 68C in
Schedule 2 to the Australian Charities and Not-for-profits Commission (Consequential
and Transitional) Bill 2012]
20
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