Commonwealth Numbered Acts

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012) - SECT 205.35

             (1)  An entity is a basic religious charity if:

                     (a)  the entity is a registered entity; and

                     (b)  the entity is registered as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25-5(5) (Entity with a purpose that is the advancement of religion); and

                     (c)  the entity is not entitled to be registered as any other subtype of entity.

             (2)  However, an entity is not a basic religious charity if:

                     (a)  the entity is a body corporate that is registered under the Corporations Act 2001 ; or

                     (b)  the entity is a corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 ; or

                     (c)  the entity is a corporation registered under the Companies Act 1985 of Norfolk Island; or

                     (d)  the entity is incorporated under any of the following:

                              (i)  the Associations Incorporation Act 2009 of New South Wales;

                             (ii)  the Associations Incorporation Act 1981 of Victoria;

                            (iii)  the Associations Incorporation Act 1981 of Queensland;

                            (iv)  the Associations Incorporation Act 1987 of Western Australia;

                             (v)  the Associations Incorporation Act 1985 of South Australia;

                            (vi)  the Associations Incorporation Act 1964 of Tasmania;

                           (vii)  the Associations Incorporation Act 1991 of the Australian Capital Territory;

                          (viii)  the Associations Act 2010 of the Northern Territory;

                            (ix)  the Associations Incorporation Act 2005 of Norfolk Island.

             (3)  An entity is also not a basic religious charity if it is a deductible gift recipient.

          (3A)  Subsection (3) does not apply at a time in a financial year if:

                     (a)  paragraph 30-227(2)(a) of the Income Tax Assessment Act 1997 does not apply to the entity at any time in the financial year; and

Note:       Paragraph 30-227(2)(a) of the Income Tax Assessment Act 1997 applies to funds, authorities or institutions endorsed as deductible gift recipients or mentioned by name in the table in section 30-15 or Subdivision 30-B.

                     (b)  the entity is endorsed under Subdivision 30-BA of that Act as a deductible gift recipient for the operation of one or more funds, authorities or institutions at any time in the financial year; and

                     (c)  the total revenue of the entity for the financial year in relation to the operation of the funds, authorities or institutions is less than $250,000 or any greater amount prescribed by the regulations for the purposes of subsection 205-25(1).

             (4)  An entity is also not a basic religious charity at a time in a financial year if the Commissioner has allowed it (together with one or more other entities) to form part of a reporting group for the year under section 60-95.

             (5)  An entity is also not a basic religious charity at a time if:

                     (a)  the total of the grants (however described) (if any) it receives from Australian government agencies in a financial year exceeds $100,000; and

                     (b)  the financial year is:

                              (i)  the financial year in which the time occurs; or

                             (ii)  either of the previous 2 financial years.