AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012)
Table of Provisions
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 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
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 officers
- 75.25 Operating electronic equipment
- 75.30 Securing evidence of the contravention of a provision subject to monitoring
- 75.35 Individuals assisting ACNC officers
- 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-D--deals with the property of a registered entity that is a trust, if a trustee of the trust is suspended or removed. 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 to the Minister
- 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
PART 5-3--FINANCE AND REPORTING REQUIREMENTS
Division 125--ACNC Special 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 Standing obligation to disclose 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--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
Subdivision 175-A--Overview- 175.1 Simplified outline Subdivision 175-B--sets out the circumstances in which administrative penalties apply for making false or misleading statements. It also sets out the amounts of those penalties. 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
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