Commonwealth Consolidated Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012

TABLE OF PROVISIONS

           Long Title
           Preamble

            

CHAPTER 1--Introduction
            

   PART 1-1--PRELIMINARY

           Division 5--Preliminary

   5.5.    Short title  
   5.10.   Commencement  
   5.15.   Crown to be bound  
   5.20.   Extension to external Territories  

           Division 10--Guide to this Act

   10.5.   Guide to this Act  

   PART 1-2--OBJECTS OF THIS ACT

           Division 15--Objects of this Act

   15.5.   Objects of this Act  
   15.10.  Commissioner to have regard to certain matters in exercising powers and functions  
            

CHAPTER 2--Registration of not-for-profit entities
            

   PART 2-1--REGISTRATION

           Division 20--Object of this Part

   20.5.   Object of this Part  

           Division 25--Entitlement to registration

   25.1.   Simplified outline  
   25.5.   Entitlement to registration  

           Division 30--Process of registration

   30.1.   Simplified outline  
   30.5.   Application of this Division to various kinds of registration  
   30.10.  Applying for registration  
   30.15.  Dealing with an application for registration  
   30.20.  Registration of entity  
   30.25.  Notifying outcome of application for registration  
   30.30.  Date of effect of registration  
   30.35.  Review of refusal of registration  

           Division 35--Revoking registration

   35.1.   Simplified outline  
   35.5.   Application of this Division to various kinds of registration  
   35.10.  Revoking registration  
   35.15.  Notice to registered entity to show cause  
   35.20.  Review of revocation of registration  

   PART 2-2--AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS REGISTER

           Division 40--Australian Charities and Not-for-profits Register

   40.1.   Simplified outline  
   40.5.   Commissioner to maintain Australian Charities and Not - for - profits Register  
   40.10.  Commissioner may withhold or remove information from Register  
            

CHAPTER 3--Responsibilities of registered entities
            

   PART 3-1--GOVERNANCE STANDARDS AND EXTERNAL CONDUCT STANDARDS

           Division 45--Governance standards

   45.1.   Simplified outline  
   45.5.   Object of this Division  
   45.10.  Regulations establishing governance standards  
   45.15.  Consultation  
   45.20.  Parliamentary scrutiny of standards  

           Division 50--External conduct standards

   50.1.   Simplified outline  
   50.5.   Object of this Division  
   50.10.  External conduct standards  
   50.15.  Consultation  
   50.20.  Parliamentary scrutiny of standards  

   PART 3-2--RECORD KEEPING AND REPORTING

           Division 55--Record keeping

   55.1.   Simplified outline  
   55.5.   Registered entities must keep records  
   55.10.  Recognised assessment activity  

           Division 60--Reporting

              Subdivision 60-A--Overview

   60.1.   Simplified outline  

              Subdivision 60-AA--Object of this Division

   60.3.   Object of this Division  

              Subdivision 60-B--Annual information statements

   60.5.   Registered entities must give annual information statements  

              Subdivision 60-C--Annual financial reports

   60.10.  Medium and large registered entities must give annual financial reports  
   60.15.  Requirements for annual financial reports  
   60.20.  Medium registered entities must have annual financial reports audited or reviewed  
   60.25.  Large registered entities must have annual financial reports audited  
   60.30.  Audit or review  
   60.35.  Audit or review to be conducted in accordance with auditing standards  
   60.40.  Auditor's or reviewer's independence declaration  
   60.45.  Auditor's report on annual financial report  
   60.50.  Reviewer's report on annual financial report  
   60.55.  Auditor or reviewer to be provided with information and assistance  
   60.60.  Basic religious charities  

              Subdivision 60-D--Errors in information statements and financial reports

   60.65.  Errors in information statements and financial reports  

              Subdivision 60-E--Additional reporting requirements

   60.70.  Object of this Subdivision  
   60.75.  Additional reporting requirements--particular registered entity  
   60.80.  Additional reporting requirements--classes of registered entities  

              Subdivision 60-F--Substituted accounting periods

   60.85.  Commissioner may approve a different accounting period  
   60.90.  Commissioner may impose conditions  

              Subdivision 60-G--Collective and joint reporting

   60.95.  Commissioner may approve collective or joint reporting by related entities  
   60.100. Commissioner may impose conditions  
   60.105. Treatment of reporting groups as small, medium or large registered entities  

   PART 3-3--DUTY TO NOTIFY

           Division 65--Duty to notify

   65.1.   Simplified outline  
   65.5.   Registered entities must notify Commissioner of certain matters  
            

CHAPTER 4--Regulatory powers of the ACNC Commissioner
            

   PART 4-1--INFORMATION GATHERING AND MONITORING POWERS

           Division 70--Information gathering powers

   70.1.   Simplified outline  
   70.5.   Commissioner may obtain information and documents  
   70.10.  Commissioner may inspect and copy original documents  
   70.15.  Commissioner may retain original documents  
   70.20.  Commissioner may inspect and retain copies of documents  
   70.25.  Self - incrimination  

           Division 75--Monitoring

              Subdivision 75-A--Overview

   75.1.   Simplified outline  

              Subdivision 75-B--Application of this Division

   75.5.   Provisions subject to monitoring  
   75.10.  Information subject to monitoring  

              Subdivision 75-C--Monitoring powers

   75.15.  ACNC officer may enter premises by consent or under a warrant  
   75.20.  Monitoring powers of ACNC officer s  
   75.25.   Operating electronic equipment  
   75.30.  Securing evidence of the contravention of a provision subject to monitoring  
   75.35.  Individuals assisting ACNC officer s  
   75.40.   ACNC officer may ask questions and seek production of documents  

              Subdivision 75-D--Obligations and incidental powers of ACNC officers

   75.45.  Consent  
   75.50.  Announcement before entry under warrant  
   75.55.  ACNC officer to be in possession of warrant  
   75.60.  Details of warrant etc. to be given to occupier  
   75.65.  Expert assistance to operate electronic equipment  
   75.70.  Compensation for damage to electronic equipment  

              Subdivision 75-E--Occupier's rights and responsibilities

   75.75.  Occupier entitled to observe execution of warrant  
   75.80.  Occupier to provide ACNC officer with facilities and assistance  

              Subdivision 75-F--Monitoring warrants

   75.85.  Monitoring warrants  

              Subdivision 75-G--Powers of issuing officers

   75.90.  Powers of issuing officers  

              Subdivision 75-H--General provisions

   75.95.  Identity cards  

   PART 4-2--ENFORCEMENT POWERS

           Division 80--Warnings

   80.1.   Simplified outline  
   80.5.   Commissioner may issue formal warning  

           Division 85--Directions

              Subdivision 85-A--Overview

   85.1.   Simplified outline  

              Subdivision 85-B--Commissioner's power to give directions

   85.5.   Commissioner may give directions in certain circumstances  
   85.10.  Kinds of direction  
   85.15.  Power to comply with directions  
   85.20.  Variation and revocation of directions  
   85.25.  Objections  

              Subdivision 85-C--Non-compliance with a direction

   85.30.  Non - compliance with a direction  

           Division 90--Enforceable undertakings

   90.1.   Simplified outline  
   90.5.   Enforceable provisions  
   90.10.  Acceptance of undertakings  
   90.15.  Enforcement of undertakings  

           Division 95--Injunctions

   95.1.   Simplified outline  
   95.5.   Enforceable provisions  
   95.10.  Injunctions relating to federally regulated entity etc.  
   95.15.  Grant of injunctions  
   95.20.  Interim injunctions  
   95.25.  Discharging or varying injunctions  
   95.30.  Certain limits on granting injunctions not to apply  
   95.35.  Court to take account of objects of this Act  
   95.40.  Other powers of a court unaffected  

           Division 100--Suspension and removal of responsible entities

              Subdivision 100-A--Overview

   100.1.  Simplified outline  

              Subdivision 100-B--Suspension and removal of responsible entities

   100.5.  Commissioner's exercise of power under this Subdivision  
   100.10. Suspension of responsible entities  
   100.15. Removal of responsible entities  
   100.20. Effect of suspension or removal--suspended or removed responsible entities must not be reappointed  
   100.25. Effect of suspension or removal--prohibition on managing the registered entity  

              Subdivision 100-C--Acting responsible entities

   100.30. Appointment of acting responsible entities  
   100.35. Acting responsible entities of trusts with constitutional corporations as trustees  
   100.40. Terms and conditions of appointment of acting responsible entities  
   100.45. Termination of appointments of acting responsible entities  
   100.50. Resignation of acting responsible entities  
   100.55. Powers of acting responsible entities  
   100.60. Commissioner may give directions to acting responsible entities  

              Subdivision 100-D--Special provisions about acting trustees

   100.65. Property vesting orders  
   100.70. Property vested in acting trustee--former trustees' obligations relating to books, identification of property and transfer of property  
            

CHAPTER 5--The Australian Charities and Not-for-profits Commission
            

   PART 5-1--THE ACNC

           Division 105--Establishment and function of the ACNC

   105.5.  Establishment  
   105.10. Constitution of the ACNC  
   105.15. Function of the ACNC  
   105.20. ACNC has privileges and immunities of the Crown  

   PART 5-2--THE COMMISSIONER

           Division 110--Establishment, functions and powers of the Commissioner

   110.5.  Establishment  
   110.10. Assistance functions of Commissioner  
   110.15. Powers of Commissioner  
   110.20. Working with the Advisory Board  

           Division 115--Terms and conditions of appointment

   115.5.  Appointment  
   115.10. Term of appointment  
   115.15. Acting Commissioner  
   115.20. Remuneration  
   115.25. Leave of absence  
   115.30. Disclosure of interests  
   115.35. Outside employment  
   115.40. Other terms and conditions  
   115.45. Resignation  
   115.50. Termination of appointment  
   115.55. Delegation  

           Division 120--Staff and consultants

   120.5.  Staff  
   120.10. Consultants  

   PART 5-3--FINANCE AND REPORTING REQUIREMENTS

           Division 125--ACNC Special Account

   125.5.  ACNC Special Account  
   125.10. Credits to the account  
   125.15. Purposes of the account  

           Division 130--Annual report

   130.5.  Annual report  
            

CHAPTER 6--The Advisory Board
            

   PART 6-1--THE ADVISORY BOARD

           Division 135--Establishment, functions and powers

   135.5.  Establishment  
   135.10. Membership  
   135.15. Function and powers of Advisory Board  

           Division 140--Terms and conditions of appointment of members of the Advisory Board

   140.5.  Appointment  
   140.10. Term of appointment  
   140.15. Remuneration and allowances  
   140.20. Disclosure of interests  
   140.25. Other terms and conditions  
   140.30. Resignation  
   140.35. Termination of appointment  

           Division 145--Advisory Board procedures

   145.5.  Meetings of the Advisory Board  
            

CHAPTER 7--Miscellaneous
            

   PART 7-1--SECRECY

           Division 150--Secrecy

              Subdivision 150-A--Preliminary

   150.5.  Objects of this Division  
   150.10. Application of this Division to entities other than ACNC officers  
   150.15. Meaning of protected ACNC information  
   150.20. ACNC officer not required to provide information in certain cases  

              Subdivision 150-B--Disclosure of protected ACNC information by ACNC officers

   150.25. Offence--disclosure or use of protected ACNC information  

              Subdivision 150-C--Authorised disclosure

   150.30. Exception--disclosure in performance of duties under Act  
   150.35. Exception--disclosure on Register to achieve objects of this Act  
   150.40. Exception--disclosure to an Australian government agency  
   150.45. Exception--disclosure or use with consent  
   150.50. Exception--disclosure of information lawfully made available to the public  

              Subdivision 150-D--On-disclosure of protected ACNC information

   150.55. Offence--on - disclosure of protected ACNC information  
   150.60. Exception--on - disclosure or use for the purpose of the original exception  
   150.65. Exception--on - disclosure of information lawfully made available to the public  

   PART 7-2--REVIEW AND APPEALS

           Division 155--Preliminary

   155.5.  Application of this Part  
   155.10. Decisions covered by single notice to be treated as single decision  

           Division 160--Objections

   160.5.  How objections are to be made  
   160.10. When objection is to be made  
   160.15. Commissioner to decide objections  
   160.20. Entity may require Commissioner to make an objection decision  
   160.25. Entity may seek review of, or appeal against, Commissioner's decision  

           Division 165--ART review of objection decisions and extension of time refusal decisions

   165.5.  ART Act applies subject to this Division  
   165.10. Special rules for objection decisions or extension of time refusal decisions  
   165.15. When and how to apply to the ART  
   165.20. Parties to proceedings for review  
   165.25. Giving documents to the ART  
   165.30. Grounds of objection and burden of proof  
   165.35. Implementation of ART decisions  
   165.50. Pending review not to affect implementation of administrative decisions  
   165.55. Reviews may be combined  

           Division 170--Court appeals against objection decisions

   170.5.  Time limit for appeals  
   170.10. Grounds of objection and burden of proof  
   170.15. Order of court on objection decision  
   170.20. Implementation of court order in respect of objection decision  
   170.25. Pending appeal not to affect implementation of administrative decisions  
   170.30. Appeals may be combined  

   PART 7-3--PENALTIES

           Division 175--Administrative penalties

              Subdivision 175-A--Overview

   175.1.  Simplified outline  

              Subdivision 175-B--Penalties for statements

   175.5.  Application of this Subdivision to statements  
   175.10. Penalty for false or misleading statements  
   175.15. Amount of penalty  
   175.20. Base penalty amount  
   175.25. Increase in penalty  
   175.30. Reduction of penalty if entity voluntarily tells the Commissioner  

              Subdivision 175-C--Penalties for failing to lodge documents on time

   175.35. Liability to penalty  
   175.40. Amount of penalty  

              Subdivision 175-D--Machinery provisions for administrative penalties

   175.45. Scope of Subdivision  
   175.50. Notification of liability  
   175.55. Due date for penalty  
   175.60. Remission of penalty  
   175.65. General interest charge on unpaid penalty  
   175.70. Collection of penalty by Commissioner of Taxation  

   PART 7-4--APPLICATION OF THIS ACT TO ENTITIES

           Division 180--Obligations, liabilities and offences

              Subdivision 180-A--Overview

   180.1.  Simplified outline  

              Subdivision 180-B--Unincorporated associations and bodies of persons

   180.5.  Obligations and liabilities  
   180.10. Offences  
   180.15. Offences--defences  

              Subdivision 180-C--Trusts

   180.20. Obligations and liabilities  
   180.25. Offences  

              Subdivision 180-D--Bodies corporate

   180.30. Liabilities  

              Subdivision 180-E--Rights of indemnity and contribution

   180.35. Rights of indemnity and contribution  

   PART 7-5--CONSTITUTIONAL MATTERS

           Division 185--Constitutional matters

   185.5.  Concurrent operation of State and Territory laws  
   185.10. Compensation for acquisition of property  

   PART 7-6--FORMS AND REGULATIONS

           Division 190--Requirements about giving material

              Subdivision 190-A--Object of this Division

   190.5.  Object of this Division  

              Subdivision 190-B--General provisions

   190.10. Approved forms  
   190.15. Commissioner may defer time for lodgement  
   190.20. Declaration by entity  
   190.25. Declaration by entity where agent gives document  
   190.30. Declaration by agent  
   190.35. Signing declarations  
   190.40. Returns etc. given by registered entities that can change the governing rules of other registered entities  

           Division 195--Address for service

   195.5.  Address for service  
   195.10. How documents may be given  

           Division 200--Regulations

   200.5.  Regulations  
            

CHAPTER 8--Interpretation
            

   PART 8-1--CORE CONCEPTS

           Division 205--Core concepts

              Subdivision 205-A--Entities

   205.5.  Entities  
   205.10. Companies  
   205.15. Federally regulated entity  
   205.20. Constitutional corporation  

              Subdivision 205-B--Registered entities

   205.25. Small, medium and large registered entities  
   205.30. Responsible entity  
   205.35. Basic religious charity  

              Subdivision 205-C--Other core concepts

   205.40. Contribution  

   PART 8-2--DICTIONARY

           Division 300--Dictionary

   300.5.  Dictionary