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AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012) - SECT 25.5 Entitlement to registration

AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION ACT 2012 (NO. 168, 2012) - SECT 25.5

Entitlement to registration

             (1)  An entity is entitled to registration as a type of entity if:

                     (a)  it meets the conditions in subsection (3); and

                     (b)  it meets the description of that type of entity in column 1 of the table in subsection (5); and

                     (c)  if the entity has previously been a registered entity, but its registration as a type of entity has been revoked--the Commissioner is satisfied that the matters which led to the revocation have been dealt with such that the registration of the entity would not conflict with the objects of this Act.

Note:       Registration of an entity mentioned in paragraph (c) has effect from the time of registration (see section 30-30). It does not rescind the revocation of the previous registration.

             (2)  An entity is entitled to registration as a subtype of entity if:

                     (a)  it meets the conditions in subsection (3); and

                     (b)  it meets the description of that subtype of entity in column 2 of the table in subsection (5); and

                     (c)  it is entitled to registration as the type of entity that corresponds to that subtype of entity (as set out in that table); and

                     (d)  it is registered as that type of entity.

             (3)  The conditions are as follows:

                     (a)  the entity is a not-for-profit entity;

                     (b)  the entity is in compliance with the governance standards and external conduct standards (see Part 3-1);

                     (c)  the entity has an ABN;

                     (d)  the entity is not covered by a decision in writing made by an Australian government agency (including a judicial officer) under an Australian law that provides for entities to be characterised on the basis of them engaging in, or supporting, terrorist or other criminal activities.

             (4)  To avoid doubt, an entity may be entitled to registration as more than one subtype of entity.

Note:          An entity could be registered as an entity with a purpose that is the relief of poverty, sickness or the needs of the aged, and also be registered as a public benevolent institution.

             (5)  The table is as follows:

 

Entitlement to registration

Item

Column 1

Type of entity

Column 2

Corresponding subtype of entity

1

Charity

Entity with a purpose that is the relief of poverty, sickness or the needs of the aged

2

 

Entity with a purpose that is the advancement of education

3

 

Entity with a purpose that is the advancement of religion

4

 

Entity with another purpose that is beneficial to the community

5

 

Institution whose principal activity is to promote the prevention or the control of diseases in human beings

6

 

Public benevolent institution

7

 

Entity with a charitable purpose described in section 4 of the Extension of Charitable Purpose Act 2004 (provision of child care services)

Note:          An entity commonly known as a health promotion charity could be an entity described in column 2 of item 5 of the table (Institution whose principal activity is to promote the prevention or the control of diseases in human beings).

             (6)  The object of column 2 of items 1, 2, 3 and 4 of the table in subsection (5) is to describe entities that are covered by the 4 heads of charity traditionally recognised by the courts.