Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 168, 2012
Contents
Part 1-1--Preliminary 2
Division 5--Preliminary 2
5-5......... Short title............................................................................................. 2
5-10....... Commencement................................................................................... 3
5-15....... Crown to be bound............................................................................. 3
5-20....... Extension to external Territories.......................................................... 4
Division 10--Guide to this Act 5
10-5....... Guide to this Act................................................................................. 5
Part 1-2--Objects of this Act 6
Division 15--Objects of this Act 6
15-5....... Objects of this Act.............................................................................. 6
15-10..... Commissioner to have regard to certain matters in exercising powers and functions 7
Chapter 2--Registration of not-for-profit entities 8
Part 2-1--Registration 8
Division 20--Object of this Part 8
20-5....... Object of this Part............................................................................... 8
Division 25--Entitlement to registration 9
25-1....... Simplified outline................................................................................ 9
25-5....... Entitlement to registration.................................................................... 9
Division 30--Process of registration 12
30-1....... Simplified outline.............................................................................. 12
30-5....... Application of this Division to various kinds of registration............. 12
30-10..... Applying for registration................................................................... 12
30-15..... Dealing with an application for registration....................................... 12
30-20..... Registration of entity......................................................................... 13
30-25..... Notifying outcome of application for registration.............................. 14
30-30..... Date of effect of registration.............................................................. 14
30-35..... Review of refusal of registration....................................................... 14
Division 35--Revoking registration 15
35-1....... Simplified outline.............................................................................. 15
35-5....... Application of this Division to various kinds of registration............. 15
35-10..... Revoking registration........................................................................ 16
35-15..... Notice to registered entity to show cause.......................................... 18
35-20..... Review of revocation of registration................................................. 18
Part 2-2--Australian Charities and Not-for-profits Register 19
Division 40--Australian Charities and Not-for-profits Register 19
40-1....... Simplified outline.............................................................................. 19
40-5....... Commissioner to maintain Australian Charities and Not-for-profits Register 19
40-10..... Commissioner may withhold or remove information from Register. 21
Chapter 3--Responsibilities of registered entities 23
Part 3-1--Governance standards and external conduct standards 23
Division 45--Governance standards 23
45-1....... Simplified outline.............................................................................. 23
45-5....... Object of this Division...................................................................... 23
45-10..... Regulations establishing governance standards................................. 24
45-15..... Consultation...................................................................................... 25
45-20..... Parliamentary scrutiny of standards.................................................. 26
Division 50--External conduct standards 27
50-1....... Simplified outline.............................................................................. 27
50-5....... Object of this Division...................................................................... 27
50-10..... External conduct standards................................................................ 28
50-15..... Consultation...................................................................................... 29
50-20..... Parliamentary scrutiny of standards.................................................. 30
Part 3-2--Record keeping and reporting 31
Division 55--Record keeping 31
55-1....... Simplified outline.............................................................................. 31
55-5....... Registered entities must keep records................................................ 31
55-10..... Recognised assessment activity......................................................... 32
Division 60--Reporting 33
Subdivision 60-A--Overview 33
60-1....... Simplified outline.............................................................................. 33
Subdivision 60-AA--Object of this Division 33
60-3....... Object of this Division...................................................................... 33
Subdivision 60-B--Annual information statements 34
60-5....... Registered entities must give annual information statements............. 34
Subdivision 60-C--Annual financial reports 35
60-10..... Medium and large registered entities must give annual financial reports 35
60-15..... Requirements for annual financial reports......................................... 35
60-20..... Medium registered entities must have annual financial reports audited or reviewed 35
60-25..... Large registered entities must have annual financial reports audited.. 36
60-30..... Audit or review................................................................................. 36
60-35..... Audit or review to be conducted in accordance with auditing standards.. 37
60-40..... Auditor's or reviewer's independence declaration............................ 37
60-45..... Auditor's report on annual financial report....................................... 38
60-50..... Reviewer's report on annual financial report..................................... 38
60-55..... Auditor or reviewer to be provided with information and assistance 39
60-60..... Basic religious charities..................................................................... 39
Subdivision 60-D--Errors in information statements and financial reports 40
60-65..... Errors in information statements and financial reports...................... 40
Subdivision 60-E--Additional reporting requirements 40
60-70..... Object of this Subdivision................................................................. 40
60-75..... Additional reporting requirements--particular registered entity........ 40
60-80..... Additional reporting requirements--classes of registered entities..... 42
Subdivision 60-F--Substituted accounting periods 43
60-85..... Commissioner may approve a different accounting period................ 43
60-90..... Commissioner may impose conditions.............................................. 44
Subdivision 60-G--Collective and joint reporting 44
60-95..... Commissioner may approve collective or joint reporting by related entities 44
60-100... Commissioner may impose conditions.............................................. 46
60-105... Treatment of reporting groups as small, medium or large registered entities 46
Part 3-3--Duty to notify 48
Division 65--Duty to notify 48
65-1....... Simplified outline.............................................................................. 48
65-5....... Registered entities must notify Commissioner of certain matters...... 48
Chapter 4--Regulatory powers of the ACNC Commissioner 50
Part 4-1--Information gathering and monitoring powers 50
Division 70--Information gathering powers 50
70-1....... Simplified outline.............................................................................. 50
70-5....... Commissioner may obtain information and documents..................... 50
70-10..... Commissioner may inspect and copy original documents................. 51
70-15..... Commissioner may retain original documents................................... 52
70-20..... Commissioner may inspect and retain copies of documents.............. 52
70-25..... Self-incrimination.............................................................................. 52
Division 75--Monitoring 54
Subdivision 75-A--Overview 54
75-1....... Simplified outline.............................................................................. 54
Subdivision 75-B--Application of this Division 55
75-5....... Provisions subject to monitoring...................................................... 55
75-10..... Information subject to monitoring..................................................... 55
Subdivision 75-C--Monitoring powers 56
75-15..... ACNC officer may enter premises by consent or under a warrant.... 56
75-20..... Monitoring powers of ACNC officers.............................................. 56
75-25..... Operating electronic equipment......................................................... 57
75-30..... Securing evidence of the contravention of a provision subject to monitoring 58
75-35..... Individuals assisting ACNC officers................................................ 60
75-40..... ACNC officer may ask questions and seek production of documents 61
Subdivision 75-D--Obligations and incidental powers of ACNC officers 62
75-45..... Consent............................................................................................. 62
75-50..... Announcement before entry under warrant....................................... 63
75-55..... ACNC officer to be in possession of warrant................................... 64
75-60..... Details of warrant etc. to be given to occupier................................... 64
75-65..... Expert assistance to operate electronic equipment............................. 64
75-70..... Compensation for damage to electronic equipment........................... 66
Subdivision 75-E--Occupier's rights and responsibilities 67
75-75..... Occupier entitled to observe execution of warrant............................. 67
75-80..... Occupier to provide ACNC officer with facilities and assistance...... 67
Subdivision 75-F--Monitoring warrants 68
75-85..... Monitoring warrants......................................................................... 68
Subdivision 75-G--Powers of issuing officers 69
75-90..... Powers of issuing officers................................................................ 69
Subdivision 75-H--General provisions 69
75-95..... Identity cards..................................................................................... 69
Part 4-2--Enforcement powers 71
Division 80--Warnings 71
80-1....... Simplified outline.............................................................................. 71
80-5....... Commissioner may issue formal warning......................................... 71
Division 85--Directions 73
Subdivision 85-A--Overview 73
85-1....... Simplified outline.............................................................................. 73
Subdivision 85-B--Commissioner's power to give directions 74
85-5....... Commissioner may give directions in certain circumstances............. 74
85-10..... Kinds of direction.............................................................................. 75
85-15..... Power to comply with directions....................................................... 76
85-20..... Variation and revocation of directions............................................... 77
85-25..... Objections......................................................................................... 77
Subdivision 85-C--Non-compliance with a direction 78
85-30..... Non-compliance with a direction....................................................... 78
Division 90--Enforceable undertakings 79
90-1....... Simplified outline.............................................................................. 79
90-5....... Enforceable provisions..................................................................... 79
90-10..... Acceptance of undertakings.............................................................. 80
90-15..... Enforcement of undertakings............................................................ 81
Division 95--Injunctions 82
95-1....... Simplified outline.............................................................................. 82
95-5....... Enforceable provisions..................................................................... 82
95-10..... Injunctions relating to federally regulated entity etc........................... 83
95-15..... Grant of injunctions.......................................................................... 83
95-20..... Interim injunctions............................................................................ 84
95-25..... Discharging or varying injunctions................................................... 84
95-30..... Certain limits on granting injunctions not to apply............................ 84
95-35..... Court to take account of objects of this Act....................................... 85
95-40..... Other powers of a court unaffected................................................... 85
Division 100--Suspension and removal of responsible entities 86
Subdivision 100-A--Overview 86
100-1..... Simplified outline.............................................................................. 86
Subdivision 100-B--Suspension and removal of responsible entities 87
100-5..... Commissioner's exercise of power under this Subdivision.............. 87
100-10... Suspension of responsible entities.................................................... 88
100-15... Removal of responsible entities......................................................... 90
100-20... Effect of suspension or removal--suspended or removed responsible entities must not be reappointed 91
100-25... Effect of suspension or removal--prohibition on managing the registered entity 92
Subdivision 100-C--Acting responsible entities 93
100-30... Appointment of acting responsible entities........................................ 93
100-35... Acting responsible entities of trusts with constitutional corporations as trustees 94
100-40... Terms and conditions of appointment of acting responsible entities.. 95
100-45... Termination of appointments of acting responsible entities............... 96
100-50... Resignation of acting responsible entities.......................................... 96
100-55... Powers of acting responsible entities................................................ 96
100-60... Commissioner may give directions to acting responsible entities...... 96
Subdivision 100-D--Special provisions about acting trustees 97
100-65... Property vesting orders..................................................................... 97
100-70... Property vested in acting trustee--former trustees' obligations relating to books, identification of property and transfer of property............................................................................................. 98
Chapter 5--The Australian Charities and Not-for-profits Commission 100
Part 5-1--The ACNC 100
Division 105--Establishment and function of the ACNC 100
105-5..... Establishment.................................................................................. 100
105-10... Constitution of the ACNC.............................................................. 100
105-15... Function of the ACNC.................................................................... 100
105-20... ACNC has privileges and immunities of the Crown....................... 100
Part 5-2--The Commissioner 101
Division 110--Establishment, functions and powers of the Commissioner 101
110-5..... Establishment.................................................................................. 101
110-10... Assistance functions of Commissioner........................................... 101
110-15... Powers of Commissioner................................................................ 101
110-20... Working with the Advisory Board.................................................. 102
Division 115--Terms and conditions of appointment 103
115-5..... Appointment................................................................................... 103
115-10... Term of appointment....................................................................... 103
115-15... Acting Commissioner..................................................................... 103
115-20... Remuneration.................................................................................. 103
115-25... Leave of absence............................................................................. 104
115-30... Disclosure of interests to the Minister............................................. 104
115-35... Outside employment....................................................................... 104
115-40... Other terms and conditions............................................................. 104
115-45... Resignation..................................................................................... 104
115-50... Termination of appointment............................................................ 105
115-55... Delegation....................................................................................... 105
Division 120--Staff and consultants 106
120-5..... Staff................................................................................................ 106
120-10... Consultants..................................................................................... 106
Part 5-3--Finance and reporting requirements 107
Division 125--ACNC Special Account 107
125-5..... ACNC Special Account.................................................................. 107
125-10... Credits to the Account..................................................................... 107
125-15... Purposes of the Account................................................................. 107
Division 130--Annual report 109
130-5..... Annual report.................................................................................. 109
Chapter 6--The Advisory Board 110
Part 6-1--The Advisory Board 110
Division 135--Establishment, functions and powers 110
135-5..... Establishment.................................................................................. 110
135-10... Membership.................................................................................... 110
135-15... Function and powers of Advisory Board........................................ 110
Division 140--Terms and conditions of appointment of members of the Advisory Board 112
140-5..... Appointment................................................................................... 112
140-10... Term of appointment....................................................................... 112
140-15... Remuneration and allowances......................................................... 112
140-20... Standing obligation to disclose interests.......................................... 113
140-25... Other terms and conditions............................................................. 113
140-30... Resignation..................................................................................... 113
140-35... Termination of appointment............................................................ 114
Division 145--Advisory Board procedures 115
145-5..... Meetings of the Advisory Board..................................................... 115
Chapter 7--Miscellaneous 117
Part 7-1--Secrecy 117
Division 150--Secrecy 117
Subdivision 150-A--Preliminary 117
150-5..... Objects of this Division.................................................................. 117
150-10... Application of this Division to entities other than ACNC officers.. 117
150-15... Meaning of protected ACNC information....................................... 118
150-20... ACNC officer not required to provide information in certain cases 118
Subdivision 150-B--Disclosure of protected ACNC information by ACNC officers 118
150-25... Offence--disclosure or use of protected ACNC information......... 118
Subdivision 150-C--Authorised disclosure 119
150-30... Exception--disclosure in performance of duties under Act............ 119
150-35... Exception--disclosure on Register to achieve objects of this Act... 119
150-40... Exception--disclosure to an Australian government agency........... 119
150-45... Exception--disclosure or use with consent..................................... 120
150-50... Exception--disclosure of information lawfully made available to the public 120
Subdivision 150-D--On-disclosure of protected ACNC information 120
150-55... Offence--on-disclosure of protected ACNC information............... 120
150-60... Exception--on-disclosure or use for the purpose of the original exception 121
150-65... Exception--on-disclosure of information lawfully made available to the public 121
Part 7-2--Review and appeals 122
Division 155--Preliminary 122
155-5..... Application of this Part................................................................... 122
155-10... Decisions covered by single notice to be treated as single decision. 122
Division 160--Objections 123
160-5..... How objections are to be made....................................................... 123
160-10... When objection is to be made.......................................................... 123
160-15... Commissioner to decide objections................................................. 124
160-20... Entity may require Commissioner to make an objection decision.... 124
160-25... Entity may seek review of, or appeal against, Commissioner's decision 125
Division 165--AAT review of objection decisions and extension of time refusal decisions 126
165-5..... Modified AAT Act to apply............................................................ 126
165-10... Sections 27, 41 and 44A of the AAT Act not to apply to certain decisions 126
165-15... Modification of section 29 of the AAT Act.................................... 126
165-20... Modification of section 30 of the AAT Act.................................... 127
165-25... Modification of section 37 of the AAT Act.................................... 127
165-30... Modification of section 38 of the AAT Act.................................... 128
165-35... Modification of section 43 of the AAT Act.................................... 129
165-40... Grounds of objection and burden of proof...................................... 129
165-45... Implementation of Tribunal decisions............................................. 129
165-50... Pending review not to affect implementation of administrative decisions 130
165-55... Reviews may be combined.............................................................. 130
Division 170--Court appeals against objection decisions 131
170-5..... Time limit for appeals...................................................................... 131
170-10... Grounds of objection and burden of proof...................................... 131
170-15... Order of court on objection decision............................................... 131
170-20... Implementation of court order in respect of objection decision....... 131
170-25... Pending appeal not to affect implementation of administrative decisions 132
170-30... Appeals may be combined.............................................................. 132
Part 7-3--Penalties 133
Division 175--Administrative penalties 133
Subdivision 175-A--Overview 133
175-1..... Simplified outline............................................................................ 133
Subdivision 175-B--Penalties for statements 133
175-5..... Application of this Subdivision to statements................................. 133
175-10... Penalty for false or misleading statements....................................... 133
175-15... Amount of penalty.......................................................................... 134
175-20... Base penalty amount....................................................................... 135
175-25... Increase in penalty........................................................................... 135
175-30... Reduction of penalty if entity voluntarily tells the Commissioner... 136
Subdivision 175-C--Penalties for failing to lodge documents on time 137
175-35... Liability to penalty........................................................................... 137
175-40... Amount of penalty.......................................................................... 137
Subdivision 175-D--Machinery provisions for administrative penalties 138
175-45... Scope of Subdivision...................................................................... 138
175-50... Notification of liability.................................................................... 138
175-55... Due date for penalty........................................................................ 138
175-60... Remission of penalty....................................................................... 138
175-65... General interest charge on unpaid penalty....................................... 139
175-70... Collection of penalty by Commissioner of Taxation....................... 139
Part 7-4--Application of this Act to entities 141
Division 180--Obligations, liabilities and offences 141
Subdivision 180-A--Overview 141
180-1..... Simplified outline............................................................................ 141
Subdivision 180-B--Unincorporated associations and bodies of persons 141
180-5..... Obligations and liabilities................................................................ 141
180-10... Offences.......................................................................................... 142
180-15... Offences--defences........................................................................ 142
Subdivision 180-C--Trusts 143
180-20... Obligations and liabilities................................................................ 143
180-25... Offences.......................................................................................... 144
Subdivision 180-D--Bodies corporate 144
180-30... Liabilities......................................................................................... 144
Subdivision 180-E--Rights of indemnity and contribution 145
180-35... Rights of indemnity and contribution.............................................. 145
Part 7-5--Constitutional matters 146
Division 185--Constitutional matters 146
185-5..... Concurrent operation of State and Territory laws............................ 146
185-10... Compensation for acquisition of property....................................... 146
Part 7-6--Forms and regulations 147
Division 190--Requirements about giving material 147
Subdivision 190-A--Object of this Division 147
190-5..... Object of this Division.................................................................... 147
Subdivision 190-B--General provisions 147
190-10... Approved forms.............................................................................. 147
190-15... Commissioner may defer time for lodgement.................................. 148
190-20... Declaration by entity....................................................................... 148
190-25... Declaration by entity where agent gives document.......................... 148
190-30... Declaration by agent........................................................................ 149
190-35... Signing declarations........................................................................ 149
190-40... Returns etc. given by registered entities that can change the governing rules of other registered entities 150
Division 195--Address for service 151
195-5..... Address for service......................................................................... 151
195-10... How documents may be given........................................................ 151
Division 200--Regulations 153
200-5..... Regulations..................................................................................... 153
Chapter 8--Interpretation 154
Part 8-1--Core concepts 154
Division 205--Core concepts 154
Subdivision 205-A--Entities 154
205-5..... Entities............................................................................................ 154
205-10... Companies...................................................................................... 155
205-15... Federally regulated entity................................................................ 155
205-20... Constitutional corporation.............................................................. 155
Subdivision 205-B--Registered entities 156
205-25... Small, medium and large registered entities..................................... 156
205-30... Responsible entity............................................................................ 156
205-35... Basic religious charity.................................................................... 157
Subdivision 205-C--Other core concepts 159
205-40... Contribution.................................................................................... 159
Part 8-2--Dictionary 160
Division 300--Dictionary 160
300-5..... Dictionary....................................................................................... 160
Australian Charities and Not-for-profits Commission Act 2012
No. 168, 2012
An Act to establish the Australian Charities and Not-for-profits Commission and a national regulatory framework for the not-for-profit sector, and for related purposes
[Assented to 3 December 2012]
[Minister's second reading speech made in--
House of Representatives on 23 August 2012
Senate on 20 September 2012]
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