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 tothisAct

• 10.5 Guide to this Act  

PART 1-2--OBJECTSOFTHISACT

Division 15--ObjectsofthisAct

• 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--Objectof this Part

• 20.5 Object of this Part  
Division 2 5--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 D ivision 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 D ivision 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--Responsibilitiesofregistered 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 standard s  
• 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

• 60.1 Simplified outline  
Subdivision 6 0-AA--Object of this Division
• 60.3 Object of this Division  
Subdivision 6 0-B--Annual information statements
• 60.5 Registered entities must give annual information statements  
Subdivision 6 0-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 6 0-D--Errors in information statements and financial reports
• 60.65 Errors in information statements and financial reports  
Subdivision 6 0-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 6 0-F--Substituted accounting periods
• 60.85 Commissioner may approve a different accounting period  
• 60.90 Commissioner may impose conditions  
Subdivision 6 0-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 ACNCCommissioner

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

• 75.1 Simplified outline  
Subdivision 75-B--Applicationof 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

• 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 I njunctions 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 object s of this Act  
• 95.40 Other powers of a c ourt unaffected  

Division 100--Suspension and removal of responsible entities

• 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 -- s uspended 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

• 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 protectedACNCinformation 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--AAT review of objection decisions and extension of time refusal decisions

• 165.5 Modified AAT Act to apply  
• 165.10 Sections 27, 41 and 44A of the AAT Act not to apply to certain decisions  
• 165.15 Modification of section 29 of the AAT Act  
• 165.20 Modification of section 30 of the AAT Act  
• 165.25 Modification of section 37 of the AAT Act  
• 165.30 Modification of section 38 of the AAT Act  
• 165.35 Modification of section 43 of the AAT Act  
• 165.40 Grounds of objection and burden of proof  
• 165.45 Implementation of Tribunal 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

• 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 THISACT TO ENTITIES

Division 180--Obligations, liabilities and offences

• 180.1 Simplified outline  
Subdivision 180-B--Unincorporated associations and bodies of persons
• 180.5 Obligations and liabilities  
• 180.10 Offences  
• 180.1 5 Offences--defences  
Subdivision 180-C--Trusts
• 180.2 0 Obligations and liabilities  
• 180.2 5 Offences  
Subdivision 180-D--Bodies corporate
• 180.30 L iabilities  
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

• 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

• 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