1 Dictionary
Effect of revocation of registration of institution sub-entity
10 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
The Commissioner must treat certain documents as information statements for a financial year.
10 Statements, reports and other documents given to other
The document STARTS-DURING a financial year.
The document starts during a financial year.
The document is given to the Commissioner in accordance with Subdivision 60-C (Annual financial reports) or 60-D.
The Commissioner MUST treat the documents as information statements.
The Commissioner has an obligation to treat the documents as information statements.
The Commissioner is required to treat certain documents as information statements for a financial year.
The registered entity MUST notify the Commissioner that the documents have been treated as information statements.
The registered entity must notify the Commissioner that the documents have been treated as information statements.
The Commissioner has treated the documents as information statements for a financial year.
The Commissioner MUST treat the reports as annual financial reports for a registered entity.
The Commissioner must treat the reports as annual financial reports for a registered entity.
The report covers the financial operations of a registered entity for a financial year.
Temporal interval between revocation and effect
(if any) the Commissioner of the ACNC revokes under the ACNC Act
the registration of an institution sub-entity:
Temporal interval until effect is nullified
Allows Commissioner to adopt substituted accounting periods
11 Substituted accounting periods
Treats institutions as public benevolent institutions under specific conditions.
12 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Section applies to financial years after 2012-13, with special treatment for 2012-13.
12 Annual report
References in section apply between commencement day and 30 June 2013
...for as long as each of the institutions included in the institution sub-entity is an institution whose principal activity is to promote the prevention or the control of diseases in human beings;
The institution sub-entity is treated as being the subtype of entity mentioned in column...
...the subtype of entity mentioned in column 2 of item 6 of that table as long as each of the institutions included in the institution sub-entity is a public benevolent institution.
The Commissioner of Taxation is treated as having endorsed the institution sub-entity mentioned in paragraph 4B(1)(c) under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution;
...the type of entity mentioned in column 1 of item 1 of that Act (charity); and...the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution).
The Commissioner of the ACNC is treated as having registered the institution sub-entity on the commencement day under Division 30 of the ACNC Act as:
...the subtype of entity mentioned in column 2 of item 6 of that table as long as each...
Conditional commencement of Advisory Board meetings
13 Meetings of the Advisory Board
14 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Disclosure of protected information by taxation officers is permitted for specific purposes.
14 Protected taxation information
Applicable to grants received in 2013-14 financial year and later financial years.
15 Basic religious charities
Obligation applies to grants received in specified financial years.
Exempts financial reports from Subdivision 60-C requirements for certain entities.
16 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Review of operation of ACNC Act and this Act
16 Review of operation of ACNC Act and this Act
Entity must notify Commissioner of financial report requirement within 6 months.
18 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Entity must meet certain conditions to be registered as a charity.
2 Charities
Notice must be given before the end of the 12-month period.
Notice must be given within a certain time period.
Subitem (3) applies if entity notifies Commissioner that it was a charity.
Entity must meet conditions to be registered.
Item 3 or 4 of the Schedule does not apply
Entity provides notice in the approved form.
Entity must provide notice in the approved form.
Entity provides notice before the end of the 12-month period.
Entity must provide notice within a certain time period.
Entity type is determined by item 3 or 4 of the Schedule.
Entity must notify Commissioner regularly.
Entity must notify Commissioner within a certain time period.
20 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
22 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
24 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Entity must be registered as a charity on commencement day.
3 Health promotion charities
Entity must be registered on commencement day
(2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act...
Entity must be endorsed under certain Acts
(1) This item applies to an entity that, on the day before the commencement day, is:...
Entity must be a deductible gift recipient
(b) endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997 as a deductible gift recipient...
type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act (charity)
Entity is an institution whose principal activity is to promote the prevention or control of diseases in human beings
subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or control of diseases in human beings)
Registration of public benevolent institutions
4 Public benevolent institutions
Entity is a public benevolent institution
Scope of Division applies under specified conditions.
4A Scope of Division
from the day before the commencement day
(entity operator) is endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997...
Treatment of operator as separate entity
4B Institutions treated as separate entity
Treats operator's ABN as non-institution sub-entity's ABN.
4C Non-institution sub-entity
(ABN of non-institution sub-entity) is treated as being the ABN of the operator.
(Start time of operator's ABN) = (Start time of non-institution sub-entity's ABN)
(Operator's ABN) = (Non-institution sub-entity's ABN)
(ABN of operator) = (ABN of non-institution sub-entity)
(Operator's endorsement status) = (Non-institution sub-entity's endorsement status)
(Operator's ABN start time) = (Non-institution sub-entity's ABN start time)
Institution sub-entity treated as if carrying on an enterprise in Australia.
4D Institution sub-entities
Registration must occur within 12 months after commencement day
Institution sub-entity is treated as if carrying on an enterprise in Australia.
Permits regulations to provide for application of laws in relation to non-institution sub-entity or institution sub-entity.
4E Regulations
Entity must notify Commissioner within 6 months of commencement day to opt-out.
5 Opt-out
Entity has an obligation to notify Commissioner
Notice in approved form within 12 months of commencement day
Entity must notify Commissioner of exemption status before commencement day.
6 Religious institutions
Type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the ACNC Act (charity)
Division 40 of the ACNC Act does not apply to information or documents that the Commissioner does not possess.
7 The Register
8 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Subdivision 60-B of the ACNC Act applies to the 2012-13 financial year and later financial years.
8 Annual information statements
Subdivision 60-C of the ACNC Act applies to financial years after 2013-14.
9 Financial reporting
Subdivision 60-C applies to financial years after 2013-14.
1 Subsection 6(1)
Public fund must be registered under the Australian Charities and Not-for-profits Commission Act 2012.
1 Section 1
The public fund must be registered under the Australian Charities and Not-for-profits Commission Act 2012 at least 10 years before its commencement.
The public fund IS_A an ACNC type of entity.
The public fund is an ACNC type of entity.
The public fund must not be an *ACNC* type of entity.
The public ambulance services must satisfy the special conditions set out in item 1.1.7 for at least 5 years after their commencement.
Public hospital must be an Australian government agency or a registered charity.
Must be an Australian government agency or a registered charity.
Registered charity requirement for a society or association carrying on a hospital.
Hospital carried on by society or association can only start after the society or association is registered.
Society or association must be registered before carrying on a hospital.
If society or association is not a registered charity, then hospital carried on by society or association is invalid.
Society or association being a registered charity implies that hospital carried on by society or association is valid.
If society or association is not a registered charity, then hospital carried on by society or association cannot be automated.
Society or association being a registered charity implies that hospital carried on by society or association can be automated.
Hospital carried on by society or association is not valid if it is not a registered charity.
Society or association must be a registered charity.
If society or association is not a registered charity, then hospital carried on by society or association cannot be shared with others.
Society or association being a registered charity implies that hospital carried on by society or association can be shared with others.
Public fund for hospitals covered by item 1.1.1 or
Public fund must have been established before establishment of hospitals.
Establishment of public fund is required.
Public authority must be an Australian government agency or a registered charity for research into disease prevention and cure.
Public institution must be an Australian government agency or a registered charity.
Definition of registered health promotion charity
Public ambulance service must be an Australian government agency or a registered charity.
Repeal the table and substitute with new provisions.
10 Subsection 30-50(1) (table)
10 Section 11-5 (table item headed “charity, education or
Replace 'charitable institutions' with 'charities'
100 Paragraphs 63-27(2)(b) and (g)
101 Section 111-18 (heading)
Replace 'charitable institution' with 'endorsed charity'
102 Paragraph 111-18(1)(a)
Omit 'institution, fund' and substitute 'endorsed charity'.
103 Paragraph 111-18(1)(b)
Omit 'to the institution, fund' and substitute 'to the endorsed charity'.
104 Subsection 111-18(1)
105 Paragraph 111-18(1)(c)
Prohibits the use of 'institution, fund'
106 Subsection 111-18(2)
107 Subparagraph 111-18(3)(a)(i)
108 Paragraph 123-5(2)(b)
Omit specific terms from charitable institutions and trustees.
109 Subsection 129-45(1)
Repeal the table and substitute with a new schedule.
11 Subsection 30-70(1) (table)
110 Subsection 129-45(2)
111 Subparagraph 129-45(3)(a)(i)
Repeal heading and substitute with new text.
112 Division 157 (heading)
113 Section 157-1
Repeal heading and substitute with new text
114 Section 157-5 (heading)
115 Subsection 157-5(1)
Omit 'institution, trustee', substitute 'endorsed charity'.
116 Subsection 157-5(1)
Prohibits the use of 'institution, trustee'
117 Subsection 157-5(2)
Repeal a paragraph and substitute with an endorsed charity.
118 Paragraph 157-5(3)(a)
119 Section 157-10 (heading)
Substitute a company for a public fund in subsection 30-70(1)
12 Section 30-75
A public fund must be on the register of cultural organisations.
12 Section 12
The public fund must be on the register of cultural organisations.
Public library must be an Australian government agency or a registered charity.
Public museum must be an Australian government agency or a registered charity.
Public art gallery must be an Australian government agency or a registered charity.
An institution must be an Australian government agency or a registered charity.
The institution must be an Australian government agency or a registered charity.
Omit specific term from charitable institution definition
120 Subsection 157-10(1)
121 Subsection 157-10(2)
Repeal paragraph and substitute with an endorsed charity.
122 Paragraph 157-10(3)(a)
Repeal Division and substitute with new content.
123 Division 176
124 Transitional provision—endorsements as charities
Application for endorsement must be made before commencement.
125 Transitional provision—applications for endorsement
126 Section 195-1
ACNC-registered charity means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Entity type mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the Act.
Definition of ACNC-registered religious institution
127 Section 195-1
ACNC-registered charity and Australian Charities and Not-for-profits Commission Act 2012 registration
Repeal definition of endorsed charitable institution
128 Section 195-1 (definition of endorsed charitable
129 Section 195-1
Repeal table, substitute with ComLaw Authoritative Act C2012A00169
13 Subsection 30-80(1) (table)
Repeal definition of endorsed trustee of a charitable fund
130 Section 195-1 (definition of endorsed trustee of a
Repeal paragraphs and substitute with endorsement of an entity as a charity.
131 Paragraphs 426-5(a) and (b) in Schedule 1
132 Subsection 426-40(1) in Schedule 1 (paragraph (a) of
133 Subsection 426-55(1) in Schedule 1 (paragraph (a) of the
Repeal paragraphs and substitute with new Schedule 2 references.
134 Paragraphs 426-65(1)(a) and (b) in Schedule 1
Substitute 'is not required to have' in the definition of public company
135 Section 9 (paragraph (b) of the definition of public
136 Subsections 150(1) and (2)
Company does not need to have 'Limited' in its name if it meets certain conditions.
136(1) Subsections 150(1) and (2)
Company has an obligation to meet the specified conditions.
The company's name is included in a class of entities that do not require 'Limited' in their names.
Company must notify ASIC of changes to its registration.
136(2) Subsections 150(1) and (2)
Paragraph 157(1)(a) does not apply to a change of the name of a ComLaw Authoritative Act C2012A00169
137 At the end of section 150
138 Subsection 3(1)
Temporal interval for entity registration
2012 as the type of entity mentioned in column 1 of item 1 of the table
Entity type mentioned in column 1 of item 1 of the table
Repeal and substitute a description of goods with another
139 Schedule 4 (item 23A, the description of goods in column
14 Saving provision—declarations
140 Savings provision—by-laws
Imposes a duty on the state to give effect to by-laws made for specific purposes.
Repeal of paragraph and substitution with new provision regarding donations from outside Australia to Australian organisations.
141 Schedule 4 (item 23, paragraph (a) of the description of
Prohibition of donating goods from outside Australia to Australian organisations.
142 At the end of section 9-1
Notify change to approved personnel if not required by ACNC Act
142(6) At the end of section 9-1
Change to approved personnel occurs at the end of section 9-1
Approved provider has an obligation to notify change to approved personnel if not required by ACNC Act
ACNC Act requires notification of change
Regular notification required for exempt providers
Approved provider must notify change to approved personnel regularly
No notification required for registered providers
Failure to notify change in approved provider's key personnel within required period
142(7) At the end of section 9-1
The change must be notified to the Commissioner within the required period
Change in approved provider's key personnel occurs before notification deadline
There is a change of any of the approved provider’s *key personnel
Prohibition of failure to notify change in approved provider's key personnel
Approved provider is required to notify the Commissioner of the change within the period required under that Act.
Approved provider has an obligation to notify the Commissioner of the change within the required period
The approved provider is required under that Act to notify the Commissioner of the change
No offence committed if notification deadline not met
Approved provider has permission to fail to notify the Commissioner of the change within the required period
The approved provider is a *corporation; and the approved provider is registered under the Australian Charities and Not-for-profits Commission Act 2012
Notification deadline must be met for approved provider's rights to be respected
Approved provider has a right to notify the Commissioner of the change within the required period
The approved provider is registered under the Australian Charities and Not-for-profits Commission Act 2012
An offence against subsection (7) is prohibited.
142(8) At the end of section 9-1
Prohibition of an offence against subsection (7)
143 Section 5
The entity must be registered under the Australian Charities and Not-for-profits Commission Act 2012 within a certain temporal interval.
The type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012
The entity is classified as a registered charity based on its registration under the Australian Charities and Not-for-profits Commission Act 2012.
An entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
The entity must be registered under the Australian Charities and Not-for-profits Commission Act 2012 to be considered a registered charity.
An entity is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Registered charity means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Column 1 of item 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012
Registration is required everywhere within a certain temporal interval.
The entity must be validated against a set of rules to ensure compliance with the registration requirements.
Repeal paragraph 34(1)(a) and substitute with a new provision that affects charitable benefits conferred on persons of a particular age.
144 Paragraph 34(1)(a)
Prohibits affecting charitable benefits conferred on persons of a particular age.
Repeal definition of charitable instrument
145 Subsection 34(2) (definition of charitable instrument)
Repeal and substitute a subparagraph with an obligation to carry goods or people for a registered charity.
146 Subparagraph 5(2)(b)(ii)
Obligation to carry goods or people for a registered charity.
147 At the end of section 5
registered charity means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as ComLaw Authoritative Act C2012A00169
Entity type mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Financial information to the Commissioner of the ACNC under that Act before the end of the period specified under paragraph (3)(b)
Exemption from complying with notice for ACNC-registered persons
148 After subsection 219GA(6)
149 Section 5
Entity is an entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012
Definition based on registration under the Australian Charities and Not-for-profits Commission Act 2012
The type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012 is registered as a charity
Repeal and substitute table with new provisions for cultural organisations.
15 Subsection 30-100(1) (table)
Substitute 'registered charity' for 'charity or charitable institution'
150 Subsection 6(2) (table item 51)
151 Section 3
Repeal and substitute a specific provision for registered charities and government agencies.
152 Paragraph 30(1C)(f)
Imposes an obligation to substitute the provision.
153 Subsection 6(1)
Repeal of paragraph and substitution with specific entities
154 Paragraph 212A(1)(a)
Prohibition of re-transmission for sole or principal purpose
155 Subsection 4(1)
Repeal section and substitute with new provision
156 Section 4B
Preserves existing determinations and approvals upon commencement.
157 Saving of determinations and approvals
158 Section 5
Repeal certain subparagraphs and substitute with entities registered under the Australian Charities and Not-for-profits Commission Act 2012 or not-for-profit entities.
159 Subparagraphs 91(1)(b)(ii) and (1A)(b)(ii)
Substituting entities with registered charities or not-for-profit entities
Repeal subsection, substitute relevant special conditions in table
16 Subsection 30-125(3)
160 Subsection 4(1)
registered charity means an entity that is registered under...
the type of entity mentioned in column 1 of item 1 of the table...
161 At the end of paragraph 45B(9)(a)
Registered charities must provide covenants.
162 Paragraphs 45B(9)(b) and (c)
Repeal certain conduct engaged in by registered charities.
163 Paragraphs 47(11)(a) and (b)
Prohibits conduct engaged in by registered charities.
Repeal and substitute with specific entities
164 Subparagraph 151BC(2)(a)(iii)
165 At the end of paragraph 45B(9)(a) of Schedule 1
Registered charities must provide covenants for their purposes.
166 Paragraphs 45B(9)(b) and (c) of Schedule 1
Covenants must be provided within a specific timeframe
The covenant was or is required to be given for or in accordance with the purposes or objects of that registered charity.
Providing covenants implies compliance with requirements
The covenant was or is required to be given in pursuance of a legally enforceable requirement made by a registered charity.
Covenants must spread to all relevant parties
That legally enforceable requirement was or is made for or in accordance with the purposes or objects of that registered charity.
167 Paragraphs 47(11)(a) and (b) of Schedule 1
Amendments apply in relation to covenants given on or after commencement.
168 Application of amendments
Amendments apply to covenants given on or after commencement.
169 Subsection 10(1)
Substitute 'an institution' for 'a charitable institution'
17 Section 30-288
Replace 'club, society or other organization' with 'registered charity'
170 Paragraph 106(1)(b)
Replace 'an organization' with 'a registered charity'
171 Paragraph 106(2)(b)
Substitute 'registered charity' for 'organization'
172 Paragraph 106(2)(b)
173 Subsection 4(1)
Entity is a registered charity if it meets this condition
Entity must be registered under the Australian Charities and Not-for-profits Commission Act 2012
Entity is a registered charity if it meets this classification
The entity must be classified as the type mentioned in column 1 of item 1 of the table in subsection 25-5(5) of the Act
Repeal and substitute certain conditions for providing accommodation.
174 Subparagraph 25(3)(b)(i)
Prohibits providing accommodation under certain conditions.
Repeal a provision of the governing rules that confers charitable benefits on persons with disabilities or particular disabilities.
175 Paragraph 49(1)(a)
Prohibits the provision of charitable benefits to persons with disabilities or particular disabilities.
176 Subsection 49(2) (definition of charitable instrument)
177 Section 7
Repeal of a paragraph and substitution with a new definition for an eligible organisation.
178 Section 7 (paragraph (a) of the definition of eligible
New definition for an eligible organisation.
179 Section 4
Entity is a registered charity of this type
Type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act
Entity is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act
Entity is registered under the Australian Charities and Not-for-profits Commission Act 2012
18 After paragraph 30-288(a)
180 Clause 2 of Schedule 1 (heading)
181 Paragraph 2(a) of Schedule 1
Repeal subparagraphs and substitute with a registered charity.
182 Subparagraphs 2(a)(ii) and (iii) of Schedule 1
183 Clause 2 of Schedule 1A (heading)
184 Paragraph 2(a) of Schedule 1A
Repeal subparagraphs and substitute with a registered charity
185 Subparagraphs 2(a)(ii) and (iii) of Schedule 1A
Imposes an obligation to repeal subparagraphs
Omit 'religious organisation', substitute 'registered religious institution'
186 Subsection 3(1) (paragraph (c) of the definition of
Prohibits the use of 'religious organisation'
187 Paragraph 165-202(1)(g)
Omit specified terms from charitable institutions.
188 Subsection 165-202(2)
Repeal of subparagraph (b)(vii) of the definition of eligible Division 166 company and substitute with a charity or Insurance Act 1973
189 Subsection 995-1(1) (subparagraph (b)(vii) of the
19 Subsection 995-1(1)
Omit 'religious organization', substitute 'registered religious institution'
190 Subsection 3(1) (paragraph (j) of the definition of
Prohibits the use of 'religious organization'
191 Subsection 3(1)
Repeal of provisions conferring charitable benefits on persons of a particular race, colour or national or ethnic origin.
192 Paragraph 8(2)(a)
on persons of a particular race, colour or national or ethnic origin; or
Temporal overlap between repeal and substitution.
Repeal the paragraph, substitute: (a) any provision of the governing rules (within the meaning of the Australian Charities and Not-for-profits Commission Act 2012) of a registered charity...
if the provision: (i) confers charitable benefits; or (ii) enables charitable benefits to be conferred;
Construction of knowledge graph for discriminatory provisions.
any provision of the governing rules (within the meaning of the Australian Charities and Not-for-profits Commission Act 2012) of a registered charity...
Prohibition of discriminatory provisions.
Causal relationship between repeal and substitution.
Recurring trace between repeal and substitution.
193 Subsection 4(1)
194 Subsection 4(1)
195 At the end of paragraph 23(3)(a)
Repeal paragraph and substitute with new provision.
196 Paragraph 23(3)(c)
Prohibits entities from providing accommodation based on sex or marital status.
Classifies entities as eligible for accommodation based on specific criteria.
Repeal paragraph, substitute with provision conferring charitable benefits on persons of a class identified by reference to grounds of discrimination.
197 Paragraph 36(1)(a)
Temporal overlap between the commencement of this Act and the provision.
Allow registered charities as a type of trust.
198 Subsection 10B(2) (paragraph (f) of the definition of
199 Subsection 23(1)
Repeal paragraph and substitute with specific conditions for employer's activities in operating a public fund.
2 Paragraph 23AG(1AA)(b)
2 Section 2
Australian Charities and Not-for-profits Commission Act 2012
A government school must provide special education for students with disabilities.
A public fund must be a registered charity or operated by a registered charity.
2 Government bodies and charities
Public university must be an Australian government agency or a registered charity.
Public university must be established by a public fund that meets certain conditions.
The public university must satisfy the special conditions set out in item 2.1.1.
The public fund must be an Australian government agency or a registered charity.
An institution that is not of this type is not allowed
Residential educational institution must be a registered charity.
The institution must be a registered charity.
Establishment of a residential educational institution by the Commonwealth is obligatory.
Residential educational institution must be affiliated with a higher education provider.
Institution must be an Australian government agency or a registered charity.
The public fund must be registered under the Australian Charities and Not-for-profits Commission Act 2012.
The public fund must not be an *ACNC type of entity
Requires overlap between employer's activities and item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997.
Requires recognition between employer's activities and item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997.
Prohibits specific employer activities in operating a public fund.
Requires spreading between employer's activities and item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997.
Requires recurrence between employer's activities and item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997.
Insertion of Schedule 2 References to Charities etc.
20 Subsection 995-1(1)
200 Subsection 23(1)
Entity is a registered charity during the relevant period
The entity was registered under the Australian Charities and Not-for-profits Commission Act 2012 during the relevant period
Entity is a registered charity during the period from [start date] to [end date]
Temporal interval of entity registration
The entity was registered under the Australian Charities and Not-for-profits Commission Act 2012 from [start date] to [end date]
Type of entity mentioned in column 1 of item 1 of the table
The type of entity mentioned in column 1 of item 1 of the table is registered under the Australian Charities and Not-for-profits Commission Act 2012
Definition of registered public benevolent institution
201 Subsection 23(1)
Defines registered religious institution
202 Subsection 23(1)
entity mentioned in column 2 of item 3 of the table in subsection 25-5(5) of that Act
Australian Charities and Not-for-profits Commission Act 2012 entity
Repeal paragraph and substitute with paid employment for disabled persons at certain premises.
203 Paragraph 32(1)(a)
Imposes a duty on the state to provide paid employment for disabled persons.
Defines a class of entities that must provide paid employment for disabled persons.
Replace paragraphs with a specific type of organisation
204 Paragraphs 35(1)(a) and (b)
Imposes an obligation to repeal paragraphs
Applies a descriptive logic to substitute paragraphs
Substitute 'registered charity' for 'charitable or religious organisation'
205 Subsection 35(2)
Imposes a duty on the state to make the substitution
Substitute 'registered public benevolent institutions' for 'benevolent societies'
206 Paragraph 1068A-E18(a)
Repeal specified subparagraphs and substitute with new entities.
207 Subparagraphs 1157J(1)(a)(ii) and (iii)
Replace subparagraphs with new entities.
208 Section 4
the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
The Australian Charities and Not-for-profits Commission Act 2012
registered charity means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
Replace heading with new title and update references
209 Clause 3 of Schedule 1 (heading)
21 Subsection 995-1(1)
210 Subparagraphs 3(a)(iii) and (iv) of Schedule 1
211 Section 7
212 Section 7
Entity is a registered charity of this type during its existence
Item 1 of the table in subsection 25-5(5) of Australian Charities and Not-for-profits Commission Act 2012
Table in subsection 25-5(5) of Australian Charities and Not-for-profits Commission Act 2012
Entity is registered under Australian Charities and Not-for-profits Commission Act 2012
Repeal paragraphs, substitute with a person or body carrying on a business and registered under the Australian Charities and Not-for-profits Commission Act 2012.
213 Subsection 285(2) (paragraphs (a) to (d) of the definition
Repeal and substitute a paragraph in the definition of qualifying entity
214 Subsection 285(2) (paragraph (g) of the definition of
215 Subsection 106(4) (paragraph (b) of the definition of
Paragraph (b) of the definition of residential/charity customer
22 Subsection 995-1(1)
registered public benevolent institution
subtype of entity mentioned in column 2 of item 6 of the table
Public fund must be registered under Australian Charities and Not-for-profits Commission Act 2012 or not an ACNC type of entity.
23 October 1963; and
Must be a registered charity or operated by a registered charity
Transitional provision for deductible gift recipients
23 Transitional provision—deductible gift recipient
Defines the period for transitional provision
24 Item 6 of Schedule 6
Omit 'education, science and religion', substitute 'education and science'.
25 Subparagraph 63-5(2)(b)(i)
26 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
26 Subparagraph 128B(3)(a)(i)
Prohibits the omission of specified phrases.
27 Paragraph 272-90(8)(a) in Schedule 2F
28 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Replace item with 'charity, education or science'
28 Section 11-5 (table item headed “charity, education,
Repeal heading and substitute with new title
29 Section 50-5 (heading)
3 Subsections 102AAH(5) and 328(5)
Approved research institute must be registered under the Australian Charities and Not-for-profits Commission Act 2012.
3 Section 3
The approved research institute must be registered.
The approved research institute is an ACNC type of entity.
3 Government bodies, political parties and charities
30 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
30 June 2003
Classification of deductible gift recipients
Repeal items and substitute with new ones.
30 Section 50-5 (table items 1.1 and 1.2)
31 Section 50-5 (table items 1.5, 1.5A and 1.5B)
32 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
32 Section 50-20 (cell at table item 4.1, column headed
33 Section 50-52
Entity must pay income tax unless exempted.
33(1) Section 50-52
Section 50-52 has effect despite other sections of this subdivision.
33(3) Section 50-52
34 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
34 Sections 50-57 and 50-80
35 Subsection 50-110(2)
36 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
36 Subsection 50-110(4)
Imposes obligation on fund, authority or institution to have special conditions for gifts
Substitute item 1.1 in section 50-110(5)(a)
37 Paragraph 50-110(5)(a)
38 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Entity must not have carried on any activities as a charity.
38 Paragraph 50-110(5)(b)
Prohibits entity from carrying on activities as a charity.
Omit specified phrases from Income Tax (Transitional Provisions) Act 1997
39 Paragraph 207-115(2)(a)
Repeal the table and substitute with a new one.
4 Subsection 30-20(1) (table)
Registered public benevolent institution
4 Section 4
Definition of a registered public benevolent institution
Public fund must be established before use for registered public benevolent institutions.
Public fund must be established before use.
Public fund must be an Australian government agency or a registered charity.
Public fund must be an *Australian government agency; or *registered charity;
A public fund must be a registered charity when the gift is made.
An institution must be a registered charity.
An institution must be a registered charity to qualify.
40 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Disregard certain amounts in determining whether a fund operates and pursues its purposes.
40 At the end of Division 50
41 Item 10 of Schedule 5 (heading)
42 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Omit 'religious institution', substitute 'registered religious institution'.
42 Paragraph 57(a)
43 At the end of paragraphs 57(a) and (b)
44 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Omit 'public benevolent institution', substitute 'registered public benevolent institution'.
44 Subsection 57A(1)
Prohibits the use of 'public benevolent institution'
Entity registered under the Australian Charities and Not-for-profits Commission Act 2012
Substitute section 123C for subsection 123C(1) or (5)
44A Subsection 57A(1)
Omit 'health promotion charity', substitute 'registered health promotion charity'.
45 Paragraphs 57A(5)(a) and (b)
46 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Repeal a specific subparagraph and substitute with new entities.
46 Subparagraph 58(1)(a)(ii)
Substitutes new entities for the repealed subparagraph.
47 At the end of paragraphs 58(1)(a) and (b)
48 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
48 At the end of paragraphs 58(1)(e) and (g)
Repeal paragraphs and substitute with a registered charity
49 Paragraphs 58G(2)(b) and (c)
Imposes prohibition on repealing paragraphs
Eligible child care centres must meet specific requirements.
4B Eligible child care centres
Repeal and substitute a table with new conditions for education funds.
5 Subsection 30-25(1) (table)
The gift must be made for purposes of defence.
5 Section 5
Public institution or public fund must be an Australian government agency or a registered charity.
Imposes an obligation to repeal the table.
50 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Substitute 'registered religious institution' for 'religious institution'
50 Subparagraph 58T(a)(i)
Insertion of 'of a registered religious institution' after 'religious practitioner'
51 Subparagraph 58T(a)(ii)
52 At the end of paragraphs 58T(a) and (b)
52 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
53 At the end of paragraphs 58T(e) and (f)
54 Subparagraph 58V(a)(ii)
54 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
55 At the end of paragraphs 58V(a) and (b)
56 Paragraph 58V(c)
56 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
56A Subsection 123C(1) (heading)
57 Paragraph 123C(2)(a)
58 Subsections 123C(3) to (5)
58 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
6 Section 30-35 (heading)
Substitute registered health promotion charity for health promotion charity.
60 Paragraph 123D(2)(a)
Entity must apply for endorsement in accordance with Division 426.
60 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
(b) the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.
Substitute 'registered charity' for 'charitable institution'
61 Paragraph 123E(2)(a)
Imposes a duty on the state to substitute 'registered charity' for 'charitable institution'
Repeal the definition of health promotion charity.
62 Subsection 136(1) (definition of health promotion charity)
Must be a charity under subsection 176-1(1) of the GST Act.
62 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
63 Subsection 136(1)
Registered charity means an entity that is registered under...
Column 1 of item 1 of the table in subsection 25-5(5) of that Act.
64 Subsection 136(1)
Company may omit word 'Limited' from name.
64 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
subtype of entity mentioned in column 2 of item 5 of the table in subsection 25-5(5) of that Act
65 Subsection 136(1)
Registered under the Australian Charities and Not-for-profits Commission Act 2012 as subtype of entity mentioned in ComLaw Authoritative Act C2012A00169
Registered charity and subtype of entity mentioned in ComLaw Authoritative Act C2012A00169
66 Subsection 136(1)
Goods donated or bequeathed to a registered charity or certain institutions are exempt from tax.
66 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Imposes a duty on the state to exempt goods donated or bequeathed.
67 Paragraph 140(1B)(d)
68 Paragraph 426-5(d) in Schedule 1
68 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Omit 'and (4)' from subsection 426-40(1) in Schedule 1 (paragraph (b) of note 1)
68A Subsection 426-40(1) in Schedule 1 (paragraph (b) of
68B Subsection 426-55(1) in Schedule 1 (paragraph (b) of the
68C Paragraph 426-65(1)(d) in Schedule 1
Repeal paragraphs and substitute with a charity
69 Paragraphs 9-20(1)(e) and (f)
Defines rural school hostel building conditions for subsection application.
7 Subsection 30-35(1)
Definition of a rural school hostel building
70 Subsection 9-30(3) (note)
70 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Substitute 'charities' for 'charitable institutions'
71 Section 29-69 (table item 1)
72 Section 37-1 (table item 1AA)
Approved by the Minister for purposes of this item
72 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Approval timing is related to the centre's operation
Temporal relationship with Minister approval
The approval by the Minister must occur during the operation of the eligible child care centre
The unincorporated body must be approved by the Minister for purposes of this item
The entity must not be carried on for the purpose of profit or gain
It is a Charity and Not-for-profits Commission Act 2012 entity
The entity is an unincorporated body that is not an ACNC type of entity
The unincorporated body is: (a) not carried on for the purpose of profit or gain; and (b) approved by the Minister for purposes of this item
The approval by the Minister applies everywhere to the unincorporated body that operates an eligible child care centre
Omit 'religious institution' and substitute '*ACNC-registered religious institution'.
73 Paragraph 38-220(a)
Repeal heading and substitute with new heading.
74 Subdivision 38-G (heading)
Legal enforceable requirement for registered charities
74 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Registered charity must meet legal requirements
75 Paragraphs 38-250(1)(a) and (2)(a)
Prohibits omitting terms from charitable institutions and trustees.
76 Subsection 38-250(3)
76 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Repeal a subparagraph and substitute with references to charities.
77 Subparagraph 38-250(4)(a)(i)
Omit specific terms from charitable institutions
78 Paragraph 38-255(1)(a)
78 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
79 Paragraph 38-255(1)(b)
Repeal and substitute table with new research fund conditions.
8 Subsection 30-40(1) (table)
Public fund must be a registered charity.
8 Section 8
80 Subsection 38-255(1)
80 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
81 Subsection 38-255(2)
82 Subparagraph 38-255(3)(a)(i)
82 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Omit specific language from charitable institution or trustee
83 Paragraph 38-260(a)
84 Section 38-270 (heading)
84 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
85 Paragraph 38-270(1)(a)
86 Subsection 38-270(2)
Repeal and substitute a subparagraph with a reference to the ComLaw Authoritative Act.
87 Subparagraph 38-270(3)(a)(i)
88 Subdivision 40-F (heading)
89 Section 40-160 (heading)
Repeal and substitute table with new provisions
9 Subsection 30-45(1) (table)
Public fund must be a registered charity or operated by a registered charity.
9 Section 9
Must be a registered charity or operated by a registered charity.
Excludes Australia and countries declared by the Foreign Affairs Minister as developing countries from receiving public funds.
Prohibits the provision of public funds to certain countries.
90 Paragraph 40-160(1)(a)
91 Subsection 40-160(2)
92 Subparagraph 40-160(3)(a)(i)
93 Subparagraph 48-15(1)(e)(iii)
94 Subsection 48-15(1AA)
95 Paragraph 63-5(2)(a)
96 Subsection 63-5(3)
97 Section 63-27 (heading)
98 Paragraph 63-27(1)(b)
Repeal paragraph, substitute with endorsed charity
99 Paragraph 63-27(1)(d)
List of decisions under the Australian Charities and Not-for-profits Commission Act 2012
1 After paragraph (a) of Schedule 1
Omit 'the Court', substitute 'the court'.
10 Section 14ZZP
Prohibits omitting 'the Court' and substituting 'the court'
11 Section 14ZZQ (heading)
Must be registered under the Australian Charities and Not-for-profits Commission Act 2012.
111K Bodies corporate registered under the Australian Charities and
111L Provisions not applicable to the body corporate
Exemptions for bodies corporate registered under the ACNC Act
111L(1) Provisions not applicable to the body corporate
Exemptions apply to bodies corporate registered under the ACNC Act
Regulations may be indefinite or limited to a specified period.
111L(2) Provisions not applicable to the body corporate
Provision does not apply to the body corporate.
111L(4) Provisions not applicable to the body corporate
Regulations may be expressed to be subject to conditions, indefinite or limited to a specified period, and specify a provision even if mentioned in another section.
111L(5) Provisions not applicable to the body corporate
Member approval required under specified conditions
111M Member approval
Member approval required during specified conditions
(1) This section applies if: (a) a provision of this Act provides that one or more conditions must be satisfied for there to be member approval (however described) in relation to the body corporate;
111N Notices
Body corporate must notify Commissioner of ACNC of address change.
111N(1) Notices
111N(2) Notices
Body corporate must give notice to ASIC of name change
111N(3) Notices
111N(4) Notices
111P Annual general meetings
An order made under section 250PAA applies to a requirement in the governance standards for the holding of an annual general meeting.
111P(1) Annual general meetings
The order applies to a requirement in the governance standards for the holding of an annual general meeting in the same way as it applies to section 250N.
The order applies to the requirement in section 250N.
The order applies to the requirement in the governance standards for the holding of an annual general meeting.
Annual general meeting exemption applies to governance standards provision
111P(2) Annual general meetings
111Q Presumptions to be made in recovery proceedings
Apply presumptions to the body corporate as if references in subsections were references to specific sections.
111Q(1) Presumptions to be made in recovery proceedings
as if the references in those provisions to subsections 55-5(1) to (3) of the Australian Charities and Not-for-profits Commission Act 2012 were references to subsections 55-5(1) to (3)
Apply the Allen interval to the body corporate.
(1) Paragraph 588E(4)(a) and subsection 588E(5)
Apply the CogAI logic to the body corporate.
Apply the obligation to the body corporate.
Apply the diffusion logic to the body corporate.
Apply the LTL logic to the body corporate.
Apply presumptions to the body corporate as if references in subsections 55-5(4) and (5) were references to subsection 286(2)
111Q(2) Presumptions to be made in recovery proceedings
12 Subsection 14ZZQ(1)
Omit 'Federal Court', substitute 'court'.
13 Paragraph 14ZZQ(2)(a)
14 Paragraph 14ZZQ(2)(b)
Prohibits omitting specified text from a court name.
Treat penalties as tax-related liabilities
14A Subsection 250-10(2) in Schedule 1 (after note 3)
Inserts the Commissioner of the Australian Charities and Not-for-profits Commission for administering the Act.
15 Subsection 355-65(8) in Schedule 1 (after table item 5)
Repeal cell and substitute with new entities
16 Subsection 355-65(8) in Schedule 1 (cell at table item 6,
17 After subsection 426-65(2) in Schedule 1
Registration statement and date of effect
Entity must be registered under ACNC Act as a particular type or subtype.
17(2A) After subsection 426-65(2) in Schedule 1
Removal of statements from the Australian Business Register
17(2B) After subsection 426-65(2) in Schedule 1
Defines a temporal interval for removal of statements from the Australian Business Register
(2B) The *Australian Business Registrar may remove the statements from the *Australian Business Register if the registration is revoked under the Australian Charities and Not-for-profits Commission Act 2012.
Implies that removal of statements from the Australian Business Register is a consequence of revocation under the Australian Charities and Not-for-profits Commission Act 2012
Prohibits removal of statements from the Australian Business Register
Imposes an obligation on the Australian Business Registrar to remove statements from the Australian Business Register
Defines a temporal trace for removal of statements from the Australian Business Register
Insert 'or the Australian Charities and Not-for-profits Commission Act 2012' after 'taxation law'
18 Item 3 of Schedule 6
19 Subsection 426-65(2A) in Schedule 1
You must be endorsed as a deductible gift recipient if you meet certain conditions.
2 After subsection 8(1)
You would be entitled to be endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997 if you meet certain conditions.
you would be entitled to be endorsed under Subdivision 30-BA of the Income Tax Assessment Act 1997
You meet the description of a type of entity in column 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012.
you meet the description of a type of entity in column 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012
you are described (but not by name) in item 1 or 2 of the table in section 30-15
You meet certain conditions if you are described (but not by name) in item 1 or 2 of the table in section 30-15.
Insert definition of Australian auditor before Corporations Act
20 Subsection 5(1) (definition of Australian auditor)
Inserts ACNC audit requirements under Australian Charities and Not-for-profits Commission Act 2012
21 After subparagraph 30A(2)(a)(i)
Insertion of 'or ACNC audit requirements' after 'requirements'
22 Subparagraphs 30A(2)(b)(i) and (c)(i)
Insertion of ACNC audit requirements into the Corporations Act 2001
23 Subsection 33(2)
Consequential amendments on the establishment of the ACNC
24 At the end of Chapter 1
Inserts sections 180 to 183 and part of section 185.
25 Subsection 111L(1) (after table item 4)
Directors must consider interests of directors
26 Subsection 111L(1) (after table item 6)
27 Subsection 111L(1) (after table item 8)
28 Subsection 111L(1) (after table item 11)
Application of items 10 and 12 of the table in subsection 111L(1) of the Corporations Act 2001
29 Application of items 10 and 12 of the table in subsection
The provision applies to a financial year that starts on or after 1 July 2013
The provision applies to a financial year for a body corporate that starts on or after 1 July 2013
Prohibition on payment of administrative penalty
2A Subsection 8AAB(4) (after table item 3)
Forbids the payment of an administrative penalty
Insertion of '(1)' before 'If the person'
3 Section 14ZZ
30 After subsection 111L(2)
Temporal relationship between financial year and debt forgiveness
the body corporate was a borrower in relation to debentures at the end of the year
(3) Item 10 of the table in subsection (1)
(3) Item 10 of the table in subsection (1) does not apply
31 After section 111N
Repeal paragraph and substitute with new text
32 Paragraph 324BE(1)(b)
4 At the end of section 14ZZ
Reference to appealing to a designated court is permitted if certain conditions are met.
4(2) At the end of section 14ZZ
(2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not-for-profits Commission Act 2012)
Permission to appeal to a designated court.
(a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision); and (b) the objection decision mentioned in subsection (1) (the taxation objection decision) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together.
Allowance of appeal to a designated court.
Requirement for appeal to be made to a designated court.
the Federal Court of Australia or a Supreme Court of a State or Territory
Classification of courts within the Australian Charities and Not-for-profits Commission Act 2012.
designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act.
Identification of courts within the Australian Charities and Not-for-profits Commission Act 2012.
Specification of courts within the Australian Charities and Not-for-profits Commission Act 2012.
Appeal must be made together with appeal against ACNC objection decision.
4(3) At the end of section 14ZZ
Must provide appeal together with appeal against ACNC objection decision.
5 Division 5 of Part IVC (heading)
Omit 'the Federal Court', substitute 'a court'.
6 Section 14ZZO
7 Paragraph 14ZZO(a)
8 Section 14ZZP (heading)
86 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Reference to external Territories included in Australia reference
86(1B) Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Treats reference to supplies connected with Australia as including a reference to supplies connected with Australia if external Territories were included.
86(1C) Australian Charities and Not-for-profits Commission (Consequential and Transitional)
88 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
9 Section 14ZZP
90 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
92 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
94 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Exemption from paragraph (1)(a) for sharing information.
94(2) Australian Charities and Not-for-profits Commission (Consequential and Transitional)
The provision has effect as if it provided for the conditions mentioned in paragraph (1)(b).
94(3) Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Consequential and Transitional provisions for Australian Charities and Not-for-profits Commission
96 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
98 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Omit specified text and substitute with new text.
1 Subsection 65J(1)
Substitute 'company that is a not-for-profit entity' for 'non-profit company'
10 Subsection 30-70(1) (table item 8.1.2, column headed
Substitute 'company that is a not-for-profit entity'
Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012
100 Australian Charities and Not-for-profits Commission (Consequential and
Australian Charities and Not-for-profits Commission (Consequential and
102 Australian Charities and Not-for-profits Commission (Consequential and
104 Australian Charities and Not-for-profits Commission (Consequential and
11 Section 300-5
not-for-profit entity has the same meaning as in the Income Tax Assessment Act 1997.
Insert: not-for-profit entity has the same meaning as in the Income Tax Assessment Act 1997.
Insertion of definition within Income Tax Assessment Act 1997
12 Subparagraph 212A(1)(a)(ii)
Insertion of definition within the meaning of Income Tax Assessment Act 1997
13 Subparagraphs 91(1)(b)(iii) and (1A)(b)(iii)
14 Subparagraph 151BC(2)(a)(iiia)
15 Section 7 (subparagraph (a)(ii) of the definition of eligible
Replace 'non-profit company' with 'not-for-profit entity'
16 Subparagraph 58(1)(a)(iv)
Omit 'charitable institution', substitute 'registered charity'.
17 Subsection 65J(1) (table item 1, columns 1 and 2)
18 Subsection 65J(1) (table item 1, column 2)
19 Subsection 65J(1) (table item 1, column 2)
2 Paragraph 65J(1)(a)
20 Subsection 65J(1) (table item 2)
21 Subsection 50-50(1)
Omit specific sections from the Sex Discrimination Act 1984
22 Subsection 50-50(1)
23 Subparagraph 23(3)(c)(ii)
24 Subparagraphs 32(1)(a)(ii) and 1157J(1)(a)(iv)
Repeal paragraph and substitute with a registered charity
3 Paragraph 65J(1)(baa)
4 Section 50-50 (heading)
5 Paragraph 50-50(a)
6 Section 50-60
7 Subsection 50-75(3)
Modify definition of not-for-profit entity
8 Subsection 30-25(1) (paragraph (c) of table item 2.1.10,
Omit 'non-profit company' and substitute with 'company that is a not-for-profit entity'.
9 Subsection 30-70(1) (table item 8.1.1, column headed
Substitute 'an Australian government agency' for 'a government entity'
1 Section 30-102 (table item 12A.1.1, column headed “Fund,
Omit 'a *government entity', substitute 'an *Australian government agency'
2 Section 30-102 (paragraph (a) of table item 12A.1.2, column
Replaces 'a *government entity' with 'an *Australian government agency'
Implicates the use of 'an *Australian government agency'
Substitute 'an *Australian government agency'
Prohibits the use of 'a *government entity'
Propagates the prohibition to related terms
Omit 'government entities', substitute 'Australian government agencies'
3 Section 30-102 (table item 12A.1.2, column headed “Fund,
substitute 'Australian government agencies'
Prohibition on using 'government entities'
Substitute ‘*Australian government agency’ for ‘*government entity’.
4 Section 30-102 (table item 12A.1.3, column headed “Fund,
1 Short title
Temporal relationship with the Act's commencement
Commencement information for Australian Charities and Not-for-profits Commission Act 2012
1 March 2013
Requires relation between identifiable temporal intervals for commencement
Commencement information includes date/details
1 July 2013
10 Section 10
11 Section 11
13 Section 13
14 Section 14
The day after this Act receives the Royal Assent.
15 Section 15
2 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Commencement rules for provisions in the Act.
2 Commencement
Commences Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 at the same time as Schedule 1.
3 December
Schedules for amendment or repeal of Acts
3 Schedule(s)
Commences at the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012.
Requires a relation between identifiable temporal intervals.
3 June 2013
4 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Note: This table relates only to the provisions of this Act as originally enacted.
4 December
May make regulations for carrying out or giving effect to the Act.
4 Regulations
6 Section 6
6 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
7 Section 7
An Act to deal with consequential and transitional matters in connection with the Australian Charities and Not-for-profits Commission Act 2012, and for related purposes
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012