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Note: This table relates only to the provisions of this Act as originally enacted.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