In this Act:
"ABN" (short for Australian Business Number) has the meaning given by the Income Tax Assessment Act 1997 .
"accounting standards" has the same meaning as in the Corporations Act 2001.
"ACNC" means the Australian Charities and Not - for - profits Commission.
"ACNC officer" means:
(a) the Commissioner; or
(b) a member of the staff assisting the Commissioner as mentioned in subsection 120 - 5(1).
"administrative decision" has the meaning given by subsection 155 - 5(2).
"Advisory Board" means the Advisory Board of the ACNC.
"approved form" has the meaning given by section 190 - 10.
"ART" means the Administrative Review Tribunal.
"ART Act" means the Administrative Review Tribunal Act 2024 .
"ART extension application" means an application under section 19 of the ART Act to extend the period during which an application may be made to the ART for review of an objection decision or an extension of time refusal decision.
"ASIC" means the Australian Securities and Investments Commission.
"audit" means an audit conducted for the purposes of this Act.
"auditing standard" has the same meaning as in the Corporations Act 2001 .
"auditor's report" means a report under section 60 - 45.
"Australia" includes the external Territories.
"Australian government agency" means:
(a) the Commonwealth, a State or a Territory; or
(b) an authority of the Commonwealth or of a State or a Territory.
"Australian law" has the meaning given by the Income Tax Assessment Act 1997 .
"base penalty amount" :
(a) under Subdivision 175 - B, has the meaning given by section 175 - 20; and
(b) under Subdivision 175 - C, has the meaning given by subsection 175 - 40(2).
"basic religious charity" has the meaning given by section 205 - 35.
"Chair" means the Chair of the Advisory Board.
"Commissioner" means the Commissioner of the ACNC.
"company" has the meaning given by section 205 - 10.
"constitutional corporation" has the meaning given by section 205 - 20.
"contribution" has the meaning given by section 205 - 40.
"damage" , in relation to data, includes damage by erasure of data or addition of other data.
"deductible gift recipient" has the same meaning as in the Income Tax Assessment Act 1997 .
"Deputy Chair" means the Deputy Chair of the Advisory Board.
"designated court" means:
(a) the Federal Court of Australia; or
(b) a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under this Act.
"director" , of a company, means:
(a) if the company is incorporated--a director of the company, or an individual who performs the duties of a director of the company; or
(b) if the company is not incorporated--a member of the committee of management of the company, or an individual who performs the duties of such a member;
regardless of the name that is given to his or her position, or whether or not he or she is validly appointed to occupy, or duly authorised to act in, the position.
"electronic signature" of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.
"enforceable" :
(a) a provision is enforceable under Division 90 if it is mentioned in section 90 - 5; and
(b) a provision is enforceable under Division 95 if it is mentioned in section 95 - 5.
"engage in conduct" means:
(a) do an act; or
(b) omit to perform an act.
"entity" has the meaning given by section 205 - 5.
"extension of time refusal decision" means a decision of the Commissioner under subsection 160 - 10(4) to refuse a request by an entity.
"external conduct standard" has the meaning given by section 50 - 10.
"federally regulated entity" has the meaning given by section 205 - 15.
"former registered entity" means an entity that is not a registered entity, but that used to be a registered entity.
"general member" , of the Advisory Board, has the meaning given by section 135 - 10.
"governance standard" has the meaning given by section 45 - 10.
"governing rules" , of an entity, means written rules that:
(a) govern the establishment or operation of the entity; and
(b) can be enforced against the entity.
"individual assisting" an ACNC officer has the meaning given by section 75 - 35.
"information statement" has the meaning given by section 60 - 5.
"issuing officer" means a magistrate or a Judge of the Federal Circuit and Family Court of Australia (Division 2) .
"large registered entity" has the meaning given by section 205 - 25.
"lodge electronically:" a document is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
"medium registered entity" has the meaning given by section 205 - 25.
"monitoring powers" has the meaning given by sections 75 - 20, 75 - 25 and 75 - 30.
"monitoring warrant" means a warrant issued under section 75 - 85.
"objection decision" has the meaning given by subsection 160 - 15(2).
"premises" includes the following:
(a) a structure, building, vehicle, vessel or aircraft;
(b) a place (whether or not enclosed or built on);
(c) a part of a thing mentioned in paragraph (a) or (b).
"protected ACNC information" has the meaning given by section 150 - 15.
"recognised assessment activity" has the meaning given by section 55 - 10.
"Register" means the Australian Charities and Not - for - profits Register mentioned in section 40 - 5.
"registered entity" means an entity that is registered under this Act.
"relevant data" has the meaning given by subsection 75 - 65(3).
"reporting group" has the meaning given by subsection 60 - 95(1).
"responsible entity" has the meaning given by section 205 - 30.
"review" means a review of a financial report conducted for the purposes of this Act.
"reviewer" , in relation to a registered entity, means another entity that, under subsection 60 - 30(1) or (2), can undertake a review of a financial report of the registered entity.
"reviewer's report" means a report under section 60 - 50.
"review period" has the meaning given by subsection 160 - 10(1).
"small registered entity" has the meaning given by section 205 - 25.
"subject to monitoring" :
(a) a provision is subject to monitoring under Division 75 if section 75 - 5 provides that it is subject to monitoring under that Division; and
(b) information given in compliance or purported compliance with a provision is subject to monitoring under Division 75 if section 75 - 10 provides that it is subject to monitoring under that Division.
"taxation law" has the same meaning as in the Income Tax Assessment Act 1997 .