Note: An electronic version of this Act is available in ComLaw (http://www.comlaw.gov.au/)
Australian Charities and Not-for-profits
Commission (Consequential and
Transitional) Act 2012
No. 169, 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
ComLaw Authoritative Act C2012A00169
ComLaw Authoritative Act C2012A00169
i Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act
2012 No. 169, 2012
Contents 1 Short title ...........................................................................................2
2 Commencement.................................................................................2
3 Schedule(s) ........................................................................................4
4 Regulations........................................................................................5
Schedule 1—Application and transitional provisions 6
Part 1—Dictionary 6
Part 2—Registration 7
Division 1—Endorsed entities 7
Division 2—Entities endorsed for the operation of institutions 9
Division 3—Opt-out 12
Division 4—Religious institutions 13
Part 3—The Register 14
Part 4—Reporting 15
Part 5—ACNC annual report 19
Part 6—Advisory Board 20
Part 7—Protected information 21
Part 8—Basic religious charities 22
Part 9—Review of operation of ACNC Act 23
Schedule 2—References to charities etc. 24
Part 1—Deductible gift recipients 24
Income Tax Assessment Act 1936 24
Income Tax Assessment Act 1997 24
Tax Laws Amendment (2009 Measures No. 5) Act 2009 45
Part 2—Tax exempt entities 46
A New Tax System (Goods and Services Tax) Act 1999 46
Income Tax Assessment Act 1936 46
Income Tax Assessment Act 1997 46
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No. 169, 2012 ii
Income Tax (Transitional Provisions) Act 1997 48
Tax Laws Amendment (2010 Measures No. 2) Act 2010 49
Part 3—Fringe benefits tax 50
Fringe Benefits Tax Assessment Act 1986 50
Taxation Administration Act 1953 53
Part 4—Goods and services tax 54
A New Tax System (Goods and Services Tax) Act 1999 54
Taxation Administration Act 1953 61
Part 5—Corporations Act 2001 63
Part 6—Customs Tariff Act 1995 65
Division 1—Definition 65
Customs Tariff Act 1995 65
Division 2—Amendment that commences if Schedule 1 to the
Customs Tariff Amendment (Schedule 4) Act 2012 has
not commenced 65
Customs Tariff Act 1995 65
Division 3—Amendment that commences after Schedule 1 to the
Customs Tariff Amendment (Schedule 4) Act 2012 66
Customs Tariff Act 1995 66
Part 7—Other amendments 67
Aged Care Act 1997 67
Age Discrimination Act 2004 68
Aircraft Noise Levy Act 1995 68
A New Tax System (Family Assistance) (Administration) Act 1999 69
Anti-Money Laundering and Counter-Terrorism Financing Act 2006 69
Australian Postal Corporation Act 1989 69
Broadcasting Services Act 1992 70
Child Care Act 1972 70
Classification (Publications, Films and Computer Games) Act 1995 72
Competition and Consumer Act 2010 73
Copyright Act 1968 75
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iii Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act
2012 No. 169, 2012
Disability Discrimination Act 1992 76
Disability Services Act 1986 76
Do Not Call Register Act 2006 77
Financial Transaction Reports Act 1988 78
Income Tax Assessment Act 1997 78
Insurance Act 1973 78
Racial Discrimination Act 1975 79
Sex Discrimination Act 1984 79
Social Security Act 1991 80
Spam Act 2003 82
Telecommunications Act 1997 83
Telecommunications (Consumer Protection and Service Standards)
Act 1999 84
Schedule 3—Amendments consequential on the establishment
of the ACNC 85
Part 1—Amendments commencing at the same time as the
Australian Charities and Not-for-profits Commission
Act 2012 85
Administrative Decisions (Judicial Review) Act 1977 85
A New Tax System (Australian Business Number) Act 1999 85
Taxation Administration Act 1953 86
Tax Laws Amendment (2009 Measures No. 5) Act 2009 89
Part 2—Amendments commencing 6 months after Part 1 90
Taxation Administration Act 1953 90
Part 3—Corporations legislation 91
Division 1—Amendments commencing at the same time as the
Australian Charities and Not-for-profits Commission Act
2012 91
Australian Securities and Investments Commission Act 2001 91
Corporations Act 2001 91
Division 2—Amendments commencing on 1 July 2013 95
Corporations Act 2001 95
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No. 169, 2012 iv
Schedule 4—Amendments contingent on the Tax Laws
Amendment (Special Conditions for Not-for-profit
Concessions) Act 2012 98
Part 1—Amendments that commence if Schedule 1 to the Tax
Laws Amendment (Special Conditions for
Not-for-profit Concessions) Act 2012 has not
commenced 98
Fringe Benefits Tax Assessment Act 1986 98
Income Tax Assessment Act 1997 98
Part 2—Amendments that commence after Schedule 1 to the
Tax Laws Amendment (Special Conditions for
Not-for-profit Concessions) Act 2012 100
Division 1—Amendments that commence if the Tax Laws
Amendment (Special Conditions for Not-for-profit
Concessions) Act 2012 commences before Parts 2 and 3
of Schedule 2 to this Act 100
Income Tax Assessment Act 1997 100
Division 2—Other amendments 101
Australian Charities and Not-for-profits Commission Act 2012 101
Broadcasting Services Act 1992 101
Classification (Publications, Films and Computer Games) Act 1995 101
Competition and Consumer Act 2010 101
Disability Services Act 1986 101
Fringe Benefits Tax Assessment Act 1986 102
Income Tax Assessment Act 1997 102
Sex Discrimination Act 1984 102
Social Security Act 1991 103
Schedule 5—Other amendments 104
Income Tax Assessment Act 1997 104
ComLaw Authoritative Act C2012A00169
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 1
Australian Charities and Not-for-profits
Commission (Consequential and
Transitional) Act 2012
No. 169, 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
[Assented to 3 December 2012]
The Parliament of Australia enacts:
ComLaw Authoritative Act C2012A00169
2 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
1 Short title
This Act may be cited as the Australian Charities and
Not-for-profits Commission (Consequential and Transitional) Act
2012.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, in accordance with
column 2 of the table. Any other statement in column 2 has effect
according to its terms.
Commencement information
Column 1 Column 2 Column 3
Provision(s) Commencement Date/Details
1. Sections 1 to 4
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent. 3 December
2012
2. Schedule 1 At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
3. Schedule 2,
Parts 1 to 5
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
4. Schedule 2,
Part 6, Division 1
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
5. Schedule 2,
Part 6, Division 2
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
However, the provision(s) do not commence
at all if item 3 of Schedule 1 to the Customs
Tariff Amendment (Schedule 4) Act 2012
commences at or before that time.
3 December
2012
6. Schedule 2,
Part 6, Division 3
The later of:
(a) the time Chapter 2 of the Australian
1 March 2013
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Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 3
Commencement information
Column 1 Column 2 Column 3
Provision(s) Commencement Date/Details
Charities and Not-for-profits
Commission Act 2012 commences; and
(b) immediately after the commencement of
item 3 of Schedule 1 to the Customs
Tariff Amendment (Schedule 4) Act 2012.
However, the provision(s) do not commence
at all unless both of the events mentioned in
paragraphs (a) and (b) occur.
7. Schedule 2,
Part 7
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
8. Schedule 3,
Part 1
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
9. Schedule 3,
Part 2
At the end of 6 months after Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 June 2013
10. Schedule 3,
Part 3, Division 1
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
3 December
2012
11. Schedule 3,
Part 3, Division 2
The later of:
(a) the start of 1 July 2013; and
(b) immediately after the commencement of
the provision(s) covered by table
item 10.
However, the provision(s) do not commence
at all if the event mentioned in paragraph (b)
does not occur.
1 July 2013
12. Schedule 4,
Part 1
At the same time as Chapter 2 of the
Australian Charities and Not-for-profits
Commission Act 2012 commences.
However, the provision(s) do not commence
at all if Schedule 1 to the Tax Laws
Amendment (Special Conditions for
Not-for-profit Concessions) Act 2012
commences at or before that time.
3 December
2012
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4 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Commencement information
Column 1 Column 2 Column 3
Provision(s) Commencement Date/Details
13. Schedule 4,
Part 2, Division 1
Immediately after the commencement of the
provision(s) covered by table item 3.
However, the provision(s) do not commence
at all unless Schedule 1 to the Tax Laws
Amendment (Special Conditions for
Not-for-profit Concessions) Act 2012
commences before the provision(s) covered
by table item 3.
Does not
commence
14. Schedule 4,
Part 2, Division 2
The later of:
(a) immediately after the commencement of
the provision(s) covered by table item 3;
and
(b) immediately after the commencement of
Schedule 1 to the Tax Laws Amendment
(Special Conditions for Not-for-profit
Concessions) Act 2012.
However, the provision(s) do not commence
at all unless both of the events mentioned in
paragraphs (a) and (b) occur.
Does not
commence
15. Schedule 5 The day after this Act receives the Royal
Assent.
4 December
2012
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act.
Information may be inserted in this column, or information in it
may be edited, in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule
concerned, and any other item in a Schedule to this Act has effect
according to its terms.
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4 Regulations
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or
giving effect to this Act.
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Schedule 1 Application and transitional provisions
Part 1 Dictionary
6 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Schedule 1—Application and transitional provisions
Part 1—Dictionary
1 Dictionary
In this Schedule:
ACNC Act means the Australian Charities and Not-for-profits
Commission Act 2012.
commencement day means the day on which this Schedule commences.
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Part 2—Registration
Division 1—Endorsed entities
2 Charities
(1) This item applies to an entity:
(a) that, on the day before the commencement day, is endorsed
under Subdivision 50-B of the Income Tax Assessment Act
1997 as exempt from income tax because the entity is
covered by item 1.1, 1.5, 1.5A or 1.5B of the table in
section 50-5 of that Act; and
(b) to which item 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b)
of this Schedule does not apply.
(2) The Commissioner is treated as having registered the 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 the table in subsection
25-5(5) of that Act (charity).
Charities for the advancement of religion
(3) Subitems (4) and (5) apply if the entity notifies the Commissioner that,
on the day before the commencement day, the entity was a charity with
a purpose that was the advancement of religion.
(4) The Commissioner is treated as having registered the entity on the
commencement day under Division 30 of the ACNC Act as the subtype
of entity mentioned in column 2 of item 3 of the table in subsection
25-5(5) of that Act.
(5) A notice given under subitem (3) must be:
(a) in the approved form; and
(b) given to the Commissioner during the period of 12 months
starting on the commencement day.
Note: Subdivision 175-B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.
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3 Health promotion charities
(1) This item applies to an entity that, on the day before the commencement
day, is:
(a) endorsed under section 123D of the Fringe Benefits Tax
Assessment Act 1986 as a health promotion charity; or
(b) endorsed under Subdivision 30-BA of the Income Tax
Assessment Act 1997 as a deductible gift recipient because
the entity is a fund, authority or institution covered by
item 1.1.6 of the table in subsection 30-20(1) of that Act
(charitable institution whose principal activity is to promote
the prevention or the control of diseases in human beings).
(2) The Commissioner is treated as having registered the entity on the
commencement day under Division 30 of the ACNC Act as:
(a) the type of entity mentioned in column 1 of item 1 of the
table in subsection 25-5(5) of that Act (charity); and
(b) the subtype of entity mentioned in column 2 of item 5 of that
table (institution whose principal activity is to promote the
prevention or the control of diseases in human beings).
4 Public benevolent institutions
(1) This item applies to an entity that, on the day before the commencement
day, is:
(a) endorsed under subsection 123C(1) of the Fringe Benefits
Tax Assessment Act 1986 as a public benevolent institution;
or
(b) endorsed under Subdivision 30-BA of the Income Tax
Assessment Act 1997 as a deductible gift recipient because
the entity is a fund, authority or institution covered by
item 4.1.1 of the table in subsection 30-45(1) of that Act
(public benevolent institution).
(2) The Commissioner is treated as having registered the entity on the
commencement day under Division 30 of the ACNC Act as:
(a) the type of entity mentioned in column 1 of item 1 of the
table in subsection 25-5(5) of that Act (charity); and
(b) the subtype of entity mentioned in column 2 of item 6 of that
table (public benevolent institution).
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Division 2—Entities endorsed for the operation of institutions
4A Scope of Division
(1) This Division applies if, on the day before the commencement day, an
entity (the operator) is:
(a) endorsed under Subdivision 30-BA of the Income Tax
Assessment Act 1997 as a deductible gift recipient for the
operation of one or more institutions covered by item 1.1.6 of
the table in subsection 30-20(1) of that Act (charitable
institution whose principal activity is to promote the
prevention or the control of diseases in human beings); or
(b) endorsed under that Subdivision as a deductible gift recipient
for the operation of one or more institutions covered by
item 4.1.1 of that table (public benevolent institution); or
(c) endorsed under subsection 123C(3) of the Fringe Benefits
Tax Assessment Act 1986 for the operation of one or more
public benevolent institutions.
(2) This Division applies:
(a) for the purposes of this Act (other than item 5 of this
Schedule) from the day before the commencement day; and
(b) for the purposes of the ACNC Act and the taxation law from
the commencement day.
4B Institutions treated as separate entity
(1) The operator is treated as if it were 2 or 3 entities:
(a) the entity (the non-institution sub-entity) the operator would
be if it did not include the institutions; and
(b) the entity (an institution sub-entity) the operator would be if
the operator included only the institutions (if any) mentioned
in paragraph 4A(1)(a); and
(c) the entity (an institution sub-entity) the operator would be if
the operator included only the institutions (if any) mentioned
in paragraph 4A(1)(b) or (c).
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Part 2 Registration
10 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Effect of revocation of registration of institution sub-entity
(2) From the time (if any) the Commissioner of the ACNC revokes under
the ACNC Act the registration of an institution sub-entity:
(a) paragraph (1)(a) has effect as if the reference in that
paragraph to the institutions did not include a reference to the
institutions included in the institution sub-entity; and
(b) paragraph (1)(b) or (c) (whichever applies to the institution
sub-entity) has no effect.
4C Non-institution sub-entity
(1) The ABN of the operator is treated as being the ABN of the
non-institution sub-entity.
(2) If the operator was, apart from this Division, endorsed on the day before
the commencement day as mentioned in paragraph 2(1)(a):
(a) the non-institution sub-entity is treated, on that day, as being
endorsed in that way; and
(b) to avoid doubt, each institution sub-entity is treated, on that
day, as not being endorsed in that way.
Note: Item 2 applies to that non-institution sub-entity
4D Institution sub-entities
ABN
(1) The A New Tax System (Australian Business Number) Act 1999 applies
to an institution sub-entity as if the institution sub-entity were carrying
on an enterprise in Australia.
(2) During the period:
(a) starting on the commencement day; and
(b) ending on the earlier of:
(i) the day the Registrar of the Australian Business Register
registers an institution sub-entity in the Australian
Business Register; and
(ii) 12 months after the commencement day;
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No. 169, 2012 11
paragraph 10(1)(a) of the A New Tax System (Australian Business
Number) Act 1999 (entity must have applied for registration) does not
apply to the institution sub-entity.
Note: Subitem (2) has the effect that the Registrar of the Australian Business Register must register the institution sub-entity in the Australian Business Register (including allocating the institution sub-entity an ABN).
(3) During that period (and without limiting item 4C), the institution
sub-entity may treat the ABN of the non-institution sub-entity as being
the ABN of the institution sub-entity.
Endorsements
(4) In a case to which paragraph 4A(1)(a) applies:
(a) the endorsement mentioned in that paragraph is treated as
being an endorsement of the institution sub-entity mentioned
in paragraph 4B(1)(b); and
(b) 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:
(i) the type of entity mentioned in column 1 of item 1 of
the table in subsection 25-5(5) of that Act (charity); and
(ii) the subtype of entity mentioned in column 2 of item 5 of
that table (institution whose principal activity is to
promote the prevention or the control of diseases in
human beings).
(5) In a case to which paragraph 4A(1)(b) applies:
(a) the endorsement mentioned in that paragraph is treated as
being an endorsement of the institution sub-entity mentioned
in paragraph 4B(1)(c); and
(b) 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:
(i) the type of entity mentioned in column 1 of item 1 of
the table in subsection 25-5(5) of that Act (charity); and
(ii) the subtype of entity mentioned in column 2 of item 6 of
that table (public benevolent institution).
(6) In a case to which paragraph 4A(1)(c) applies:
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12 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
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(a) 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; and
(b) 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:
(i) the type of entity mentioned in column 1 of item 1 of
the table in subsection 25-5(5) of that Act (charity); and
(ii) the subtype of entity mentioned in column 2 of item 6 of
that table (public benevolent institution).
ACNC Act
(7) For the purposes of the ACNC Act:
(a) the institution sub-entity mentioned in paragraph 4B(1)(b) of
this Schedule is treated as being the subtype of entity
mentioned in column 2 of item 5 of the table in subsection
25-5(5) of that Act 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; and
(b) the institution sub-entity mentioned in paragraph 4B(1)(c) of
this Schedule is treated as being 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.
4E Regulations
The regulations may, for the purpose of giving effect to this Division,
provide for how this Schedule, the ACNC Act or the taxation law
applies in relation to the non-institution sub-entity or an institution
sub-entity.
Division 3—Opt-out
5 Opt-out
(1) This item applies to an entity that, during the period of 6 months
starting on the commencement day, notifies the Commissioner of the
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ACNC, in the approved form, that the entity does not want this Part to
apply to the entity.
(2) Divisions 1, 2 and 4 do not apply, and are taken never to have applied,
to the entity.
(3) The Commissioner of Taxation is treated as having revoked, on the day
before the commencement day, the entity’s endorsements mentioned in
paragraphs 426-5(a), (b), (c), (d), (e), (f), (g) and (h) in Schedule 1 to
the Taxation Administration Act 1953 (whichever are applicable).
Division 4—Religious institutions
6 Religious institutions
(1) This item applies to an entity:
(a) that notifies the Commissioner of the ACNC that, on the day
before the commencement day, the entity was exempt from
income tax because the entity was covered by item 1.2 of the
table in section 50-5 of the Income Tax Assessment Act 1997;
and
(b) to which item 2, 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b)
of this Schedule does not apply.
(2) The Commissioner is treated as having registered the entity on the
commencement day under Division 30 of the ACNC Act as:
(a) the type of entity mentioned in column 1 of item 1 of the
table in subsection 25-5(5) of that Act (charity); and
(b) the subtype of entity mentioned in column 2 of item 3 of that
table (entity with a purpose that is the advancement of
religion).
(3) A notice given under paragraph (1)(a) must be:
(a) in the approved form; and
(b) given to the Commissioner during the period of 12 months
starting on the commencement day.
Note: Subdivision 175-B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.
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Part 3 The Register
14 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
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Part 3—The Register
7 The Register
During the period of 15 months starting on the commencement day,
Division 40 of the ACNC Act does not apply to information or
documents that the Commissioner does not possess.
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Reporting Part 4
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No. 169, 2012 15
Part 4—Reporting
8 Annual information statements
(1) Subdivision 60-B of the ACNC Act applies to the 2012-13 financial
year and later financial years.
Substituted accounting periods
(2) If, before 30 June 2013, an entity adopts under Subdivision 60-F of the
ACNC Act an accounting period other than the financial year,
Subdivision 60-B of that Act applies, in relation to the 2012-13
financial year, as if:
(a) the reference in subsection 60-5(1) to the financial year were
a reference to the accounting period that starts during the
financial year; and
(b) the reference in subsection 60-5(2) to 31 December in the
following financial year were a reference to the last day of
the 6 month period after the end of the accounting period.
9 Financial reporting
General start time
(1) Subdivision 60-C of the ACNC Act applies to the 2013-14 financial
year and later financial years.
Note: If, on or before 30 June 2013, an entity adopts under Subdivision 60-F of the ACNC Act an accounting period that ends on a day (the substituted end day) other than 30 June, the effect of this subitem and Subdivision 60-F is that Subdivision 60-C of the ACNC Act will not apply to the entity before the day after the substituted end day during the 2013-14 financial year. See also item 11.
Voluntary reporting
(2) A registered entity may give to the Commissioner a financial report for
the 2012-13 financial year. The ACNC Act (other than
Subdivisions 60-C and 175-C) applies to the report as if the entity had
been required to give the report to the Commissioner under
Subdivision 60-C.
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16 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
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(3) To avoid doubt, the requirements of Subdivision 60-C (including those
set out in regulations made for the purposes of subsection 60-15(1)) do
not apply to a financial report given under subitem (2) of this item.
Voluntary reporting—substituted accounting periods
(4) If, before 30 June 2013, the registered entity adopts under
Subdivision 60-F of the ACNC Act an accounting period other than the
financial year, subitem (2) of this item applies as if the reference in the
subitem to the 2012-13 financial year were a reference to the accounting
period that starts during that financial year.
10 Statements, reports and other documents given to other Australian government entities
Statements etc. given under other Australian laws
(1) The Commissioner may treat a statement, report or other document
given under an Australian law to an Australian government agency
(other than the Commissioner) by a registered entity (whether before or
after the entity is registered) as being:
(a) an information statement for a financial year given to the
Commissioner in accordance with Subdivision 60-B or 60-D
of the ACNC Act; or
(b) the reports mentioned in section 60-10 of the ACNC Act for
a financial year given to the Commissioner in accordance
with Subdivision 60-C (Annual financial reports) or 60-D.
(2) In determining whether to treat a statement, report or other document as
mentioned in subitem (1), the Commissioner must have regard to the
following matters:
(a) what access the Commissioner has to the statement, report or
other document;
(b) whether the statement, report or other document contains:
(i) the information required under the ACNC Act to be in
the information statement or reports; or
(ii) other information that relates to, or has the purpose of,
enabling the same recognised assessment activities to be
carried out in relation to registered entities;
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Reporting Part 4
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 17
(c) the processes that have been undertaken to verify the
information contained in the statement, report or other
document.
Example:An audit.
(3) The Commissioner must notify the registered entity that the
Commissioner has treated the statement, report or other document as
mentioned in subitem (1).
Financial reports given under the Schools Assistance Act 2008
(3A) The Commissioner must treat a report (or reports) given to the Minister
as mentioned in section 24 of the Schools Assistance Act 2008 that
cover the financial operations of a registered entity for a financial year
(whether or not the report (or reports) also cover the financial
operations of other entities) as being the reports mentioned in
section 60-10 of the ACNC Act for a financial year given to the
Commissioner by the registered entity in accordance with
Subdivision 60-C (Annual financial reports) or 60-D.
Financial years to which this item applies
(4) This item applies to:
(a) the 2012-13 financial year; and
(b) the 2013-14 financial year; and
(c) the 2014-15 financial year; and
(d) any later financial year prescribed by the regulations for the
purposes of this paragraph.
Voluntary reporting—substituted accounting periods
(5) If, before 30 June 2013, a registered entity adopts under
Subdivision 60-F of the ACNC Act an accounting period other than the
financial year, subitems (1), (3A) and (4) of this item apply as if a
reference in the subitems to a financial year were a reference to the
accounting period that starts during that financial year.
11 Substituted accounting periods
(1) The Commissioner is treated as having allowed an entity under
section 60-85 of the ACNC Act on the commencement day to adopt an
ComLaw Authoritative Act C2012A00169
Schedule 1 Application and transitional provisions
Part 4 Reporting
18 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
accounting period that ends on a particular day (the substituted end
day) (other than 30 June) each year if:
(a) the entity is a registered entity on the commencement day
because of Part 2 of this Schedule; and
(b) the entity notifies the Commissioner that, under an Australian
law, the entity is or was required to prepare a financial report
for a period of 12 months that ended on the substituted end
day during the 2012-13 financial year.
(2) A notice given under paragraph (1)(b) must be:
(a) in the approved form; and
(b) given to the Commissioner during the period of 6 months
starting on the commencement day.
Note: Subdivision 175-B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular.
ComLaw Authoritative Act C2012A00169
Application and transitional provisions Schedule 1
ACNC annual report Part 5
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 19
Part 5—ACNC annual report
12 Annual report
(1) Section 130-5 of the ACNC Act applies to the 2012-13 financial year
and later financial years.
(2) However, for the 2012-13 financial year, treat the references in that
section to the financial year as being references to the period that:
(a) starts on the commencement day; and
(b) ends on 30 June 2013.
ComLaw Authoritative Act C2012A00169
Schedule 1 Application and transitional provisions
Part 6 Advisory Board
20 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 6—Advisory Board
13 Meetings of the Advisory Board
(1) Section 145-5 of the ACNC Act applies to the 2013-14 financial year
and later financial years.
Meetings before 2013-14 financial year
(2) The Chair may convene meetings of the Advisory Board during the
period that:
(a) starts on the commencement day; and
(b) ends on 30 June 2013.
(3) The ACNC Act applies to a meeting convened under subitem (2) of this
item in the same way as that Act applies to meetings convened under
section 145-5 of that Act.
ComLaw Authoritative Act C2012A00169
Application and transitional provisions Schedule 1
Protected information Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 21
Part 7—Protected information
14 Protected taxation information
Section 355-25 in Schedule 1 to the Taxation Administration Act 1953
(disclosure of protected information by taxation officers) does not apply
to an entity that makes a record of information or discloses information
if:
(a) the entity is a taxation officer; and
(b) the record is made for or the disclosure is to the
Commissioner of the ACNC for the purpose of the
Commissioner performing any of his or her functions, or
exercising any of his or her powers, under Division 40 of the
ACNC Act (Australian Charities and Not-for-profits
Register); and
(c) the information is mentioned in subsection 40-5(1) of that
Act (information to be included in the Register); and
(d) the record or disclosure is made during the period of 6
months starting on the commencement day.
Note: Information obtained by an ACNC officer for the purposes of the ACNC Act may be protected ACNC information under Part 7-1 of the ACNC Act.
ComLaw Authoritative Act C2012A00169
Schedule 1 Application and transitional provisions
Part 8 Basic religious charities
22 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 8—Basic religious charities
15 Basic religious charities
Subsection 205-35(5) of the ACNC Act applies to grants received in the
2013-14 financial year and later financial years.
ComLaw Authoritative Act C2012A00169
Application and transitional provisions Schedule 1
Review of operation of ACNC Act Part 9
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 23
Part 9—Review of operation of ACNC Act
16 Review of operation of ACNC Act and this Act
(1) The Minister must cause a review to be undertaken of the first 5 years
of the operation of:
(a) the ACNC Act; and
(b) this Act.
(2) The persons undertaking the review must give the Minister a written
report of the review within 6 months after the end of the 5 year period.
(3) The Minister must cause a copy of the report of the review to be laid
before each House of the Parliament within 15 sitting days of that
House after its receipt by the Minister.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
24 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Schedule 2—References to charities etc.
Part 1—Deductible gift recipients
Income Tax Assessment Act 1936
1 Subsection 6(1)
Insert:
deductible gift recipient has the meaning given by the Income Tax
Assessment Act 1997.
2 Paragraph 23AG(1AA)(b)
Repeal the paragraph, substitute:
(b) the activities of the person’s employer in operating a public
fund that:
(i) is covered by item 9.1.1 or 9.1.2 of the table in
subsection 30-80(1) of the Income Tax Assessment Act
1997 (international affairs deductible gift recipients);
and
(ii) meets the special conditions mentioned in that item;
3 Subsections 102AAH(5) and 328(5)
Omit “funds, authorities or institutions in Australia”, substitute
“deductible gift recipients”.
Income Tax Assessment Act 1997
4 Subsection 30-20(1) (table)
Repeal the table, substitute:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 25
Health—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
1.1.1 a public hospital the public hospital must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
1.1.2 a hospital carried on
by a society or
association
the society or association must
be a *registered charity
none
1.1.3 a public fund
maintained for:
(a) the purpose of
providing money
for hospitals
covered by
item 1.1.1 or
1.1.2; or
(b) the establishment
of such hospitals
(a) the public fund must have
been established before
23 October 1963; and
(b) the public fund must:
(i) be registered under the
Australian Charities
and Not-for-profits
Commission Act
2012; or
(ii) not be an *ACNC
type of entity; and
(c) the hospitals must satisfy the
special conditions set out in
item 1.1.1 or 1.1.2 (as
applicable)
none
1.1.4 a public authority
engaged in research
into the causes,
prevention or cure of
disease in human
beings, animals or
plants
the public authority must be:
(a) an *Australian government
agency; or
(b) a *registered charity
the gift must be
made for such
research
1.1.5 a public institution
engaged solely in
research into the
causes, prevention or
cure of disease in
human beings,
animals or plants
the public institution must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
26 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Health—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
1.1.6 a *registered health
promotion charity
none none
1.1.7 a public ambulance
service
the public ambulance service
must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
1.1.8 a public fund
established and
maintained for the
purpose of providing
money for public
ambulance services
covered by item 1.1.7
(a) the public fund must:
(i) be registered under the
Australian Charities
and Not-for-profits
Commission Act
2012; or
(ii) not be an *ACNC
type of entity; and
(b) the public ambulance
services must satisfy the
special conditions set out in
item 1.1.7
none
5 Subsection 30-25(1) (table)
Repeal the table, substitute:
Education—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
2.1.1 a public university the public university must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 27
Education—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
2.1.2 a public fund for the
establishment of a
public university
(a) the public fund must be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
and
(b) the public university must
satisfy the special conditions
set out in item 2.1.1
none
2.1.3 an institution that is a
higher education
provider within the
meaning of the
Higher Education
Support Act 2003
the institution must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
2.1.4 a residential
educational
institution affiliated
under statutory
provisions with a
public university
(a) the residential educational
institution must be a *registered charity; and
(b) the public university must
satisfy the special conditions
set out in item 2.1.1
none
2.1.5 a residential
educational
institution established
by the
Commonwealth
none none
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
28 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Education—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
2.1.6 a residential
educational
institution that is
affiliated with an
institution that is a
higher education
provider within the
meaning of the
Higher Education
Support Act 2003
(a) the residential educational
institution must be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
and
(b) the higher education
provider must satisfy the
special conditions set out in
item 2.1.3
none
2.1.7 an institution that the *Education Minister
has determined to be
a technical and
further education
institution under the
Student Assistance
Act 1973
the institution must be:
(a) an *Australian government
agency; or
(b) a *registered charity
see
section 30-30
2.1.8 a public fund
established and
maintained solely for
the purpose of
providing religious
instruction in
government schools
in Australia
the public fund must:
(a) be registered under the
Australian Charities and
Not-for-profits Commission
Act 2012; or
(b) not be an *ACNC type of
entity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 29
Education—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
2.1.9 a public fund
established and
maintained by a
Roman Catholic
archdiocesan or
diocesan authority
solely for the purpose
of providing religious
instruction in
government schools
in Australia
the public fund must:
(a) be registered under the
Australian Charities and
Not-for-profits Commission
Act 2012; or
(b) not be an *ACNC type of
entity
none
2.1.10 a public fund
established and
maintained solely for
providing money for
the acquisition,
construction or
maintenance of a
building used, or to
be used, as a school
or college by:
(a) a government; or
(b) a public authority;
or
(c) a society or
association which
is carried on
otherwise than for
the purposes of
profit or gain to
the individual
members of the
society or
association
the public fund must:
(a) be registered under the
Australian Charities and
Not-for-profits Commission
Act 2012; or
(b) not be an *ACNC type of
entity
none
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
30 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Education—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
2.1.11 a public fund
established and
maintained solely for
providing money for
the acquisition,
construction or
maintenance of a
rural school hostel
building to which
section 30-35 applies
the public fund must:
(a) be registered under the
Australian Charities and
Not-for-profits Commission
Act 2012; or
(b) not be an *ACNC type of
entity
none
2.1.12 a government school
that:
(a) provides special
education for
students each of
whom has a
disability that is
permanent or is
likely to be
permanent; and
(b) does not provide
education for
other students
none none
2.1.13 a public fund that is
established and
maintained solely for
providing money for
scholarships,
bursaries or prizes to
which section 30-37
applies
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered
charity
none
6 Section 30-35 (heading)
Repeal the heading, substitute:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 31
30-35 Rural schools hostel buildings
7 Subsection 30-35(1)
Repeal the subsection, substitute:
(1) For the purposes of item 2.1.11 of the table in subsection 30-25(1),
a rural school hostel building is one to which this section applies if
it meets the conditions in subsections (2), (3) and (4).
8 Subsection 30-40(1) (table)
Repeal the table, substitute:
Research—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
3.1.1 a university, college,
institute, association
or organisation which
is an approved
research institute for
the purposes of
section 73A
(Expenditure on
scientific research) of
the Income Tax
Assessment Act 1936
the approved research institute
must:
(a) be registered under the
Australian Charities and
Not-for-profits Commission
Act 2012; or
(b) not be an *ACNC type of
entity
the gift must be
made for
purposes of
scientific
research in the
field of natural
or applied
science
9 Subsection 30-45(1) (table)
Repeal the table (including the note), substitute:
Welfare and rights—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
4.1.1 a *registered public
benevolent institution
none none
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
32 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Welfare and rights—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
4.1.2 a public fund
maintained for the
purpose of providing
money for:
(a) *registered public
benevolent
institutions; or
(b) the establishment
of registered
public benevolent
institutions
the public fund must:
(a) have been established before
23 October 1963; and
(b) be:
(i) a *registered charity;
or
(ii) operated by a
registered charity
none
4.1.3 a public fund
established and
maintained for the
relief of persons in
Australia who are in
necessitous
circumstances
the public fund must:
(a) be an *Australian
government agency; or
(b) be a *registered charity; or
(c) not be an *ACNC type of
entity
none
4.1.4 a public fund that,
when the gift is
made, is on the
register of *harm
prevention charities
kept under
Subdivision 30-EA
the public fund must be a *registered charity
the gift must be
made after
30 June 2003
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 33
Welfare and rights—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
4.1.5 a public fund
(including a public
fund established and
maintained by a
public benevolent
institution) that is
established and
maintained solely for
providing money for
the relief (including
relief by way of
assistance to
re-establish a
community) of
people in Australia in
distress as a result of
a disaster to which
subsection 30-45A(1)
or 30-46(1) applies
the public fund must:
(a) be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
or
(b) be operated by:
(i) an Australian
government agency;
or
(ii) a registered charity
see subsections
30-45A(4) and
30-46(2)
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
34 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Welfare and rights—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
4.1.6 an institution whose
principal activity is
one or both of the
following:
(a) providing
short-term direct
care to animals
(but not only
native wildlife)
that have been
lost or mistreated
or are without
owners;
(b) rehabilitating
orphaned, sick or
injured animals
(but not only
native wildlife)
that have been
lost or mistreated
or are without
owners
the institution must be a *registered charity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 35
Welfare and rights—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
4.1.7 an institution that
would be a public
benevolent
institution, but for
one or both of the
following:
(a) it also promotes
the prevention or
the control of
diseases in human
beings (but not as
a principal
activity);
(b) it also promotes
the prevention or
the control of *behaviour that is
harmful or
abusive to human
beings (but not as
a principal
activity)
the institution must be a *registered charity
none
10 Subsection 30-50(1) (table)
Repeal the table, substitute:
Defence—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
5.1.1 the Commonwealth
or a State
none the gift must be
made for
purposes of
defence
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
36 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Defence—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
5.1.2 a public institution or
public fund
established and
maintained for the
comfort, recreation or
welfare of members
of:
(a) the armed forces
of any part of Her
Majesty’s
dominions; or
(b) any allied or other
foreign force
serving in
association with
Her Majesty’s
armed forces
the public institution or public
fund must be:
(a) an *Australian government
agency; or
(b) a *registered charity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 37
Defence—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
5.1.3 a public fund
established and
maintained solely for
providing money to
reconstruct, or make
critical repairs to, a
particular war
memorial that:
(a) is located in
Australia; and
(b) commemorates
events in a
conflict in which
Australia was
involved, or
people who are
mainly
Australians and
who participated
on Australia’s
behalf in a
conflict; and
(c) is a focus for
public
commemoration
of the events or
people mentioned
in paragraph (b);
and
(d) is solely or mainly
used for that
public
commemoration
the public fund must be:
(a) an *Australian government
agency; or
(b) a *registered charity
the gift must be
made within the
2 years
beginning on the
day on which:
(a) the fund; or
(b) if the fund is
legally
owned by an
entity that is
endorsed for
the operation
of the
fund—the
entity;
is endorsed as a *deductible gift
recipient under
Subdivision 30-
BA
11 Subsection 30-70(1) (table)
Repeal the table, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
38 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
The family—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
8.1.1 a public fund
established and
maintained:
(a) by a *non-profit
company to which
section 30-75
applies; and
(b) solely for the
purpose of
providing money
to be used in
giving or
providing
marriage
education under
the Marriage Act
1961 to
individuals in
Australia
the public fund must be a *registered charity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 39
The family—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
8.1.2 a public fund that is
established and
maintained:
(a) by a *non-profit
company which
receives funding
from the
Commonwealth to
provide family
counselling or
family dispute
resolution within
the meaning of
the Family Law
Act 1975; and
(b) solely for the
purpose of
providing money
to be used in
providing family
counselling or
family dispute
resolution within
the meaning of
the Family Law
Act 1975 to
individuals in
Australia
the public fund must be a *registered charity
none
12 Section 30-75
Omit “You can deduct a gift that you make to a public fund covered by
item 8.1.1 of the table in subsection 30-70(1) only”, substitute “For the
purposes of item 8.1.1 of the table in subsection 30-70(1), this section
applies to a company”.
13 Subsection 30-80(1) (table)
Repeal the table, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
40 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
International affairs—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
9.1.1 a public fund
declared by the
Treasurer to be a
developing country
relief fund under
section 30-85
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered
charity
see
section 30-85
9.1.2 a public fund
established and
maintained by a *registered public
benevolent institution
solely for providing
money for the relief
(including relief by
way of assistance to
re-establish a
community) of
people in a country
other than:
(a) Australia; and
(b) a country declared
by the *Foreign
Affairs Minister
to be a developing
country;
who are in distress as
a result of a disaster
to which subsection
30-86(1) applies
none see subsection
30-86(4)
14 Saving provision—declarations
A declaration:
(a) made by the Foreign Affairs Minister for the purposes of
item 9.1.2 of the table in subsection 30-80(1) of the Income
Tax Assessment Act 1997; and
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 41
(b) in force just before the commencement of this item;
has effect, from that commencement, as if it had been made for the
purposes of that item of that table as amended by this Schedule.
15 Subsection 30-100(1) (table)
Repeal the table, substitute:
Cultural organisations—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
12.1.1 a public fund that,
when the gift is
made, is on the
register of *cultural
organisations kept
under
Subdivision 30-F
none none
12.1.2 a public library the public library must:
(a) be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
or
(b) be operated by:
(i) an Australian
government agency;
or
(ii) a registered charity
none
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
42 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Cultural organisations—General
Item Fund, authority or
institution
Special conditions—fund,
authority or institution
Special
conditions—
gift
12.1.3 a public museum the public museum must:
(a) be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
or
(b) be operated by:
(i) an Australian
government agency;
or
(ii) a registered charity
none
12.1.4 a public art gallery the public art gallery must:
(a) be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
or
(b) be operated by:
(i) an Australian
government agency;
or
(ii) a registered charity
none
12.1.5 an institution
consisting of a public
library, public
museum and public
art gallery or of any 2
of them
the institution must:
(a) be:
(i) an *Australian
government agency;
or
(ii) a *registered charity;
or
(b) be operated by:
(i) an Australian
government agency;
or
(ii) a registered charity
none
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 43
16 Subsection 30-125(3)
Repeal the subsection, substitute:
Relevant special conditions in table in section 30-15
(3) To avoid doubt:
(a) a condition requiring the fund, authority or institution to meet
the requirements of section 30-17 is not a relevant condition
for the purposes of subparagraph (1)(b)(iii) or
paragraph (2)(c) of this section; and
Note: Section 30-17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient.
(b) in the case of a fund, authority or institution that is described
in item 1 of the table in section 30-15—a condition set out in
the relevant table item in Subdivision 30-B, including a
condition identified in the column headed “Special
conditions—fund, authority or institution” of that item (if
any), is a relevant condition for the purposes of
subparagraph (1)(b)(iii) or paragraph (2)(c) of this section.
Note: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30-15 requires any conditions set out in the relevant table item in Subdivision 30-B to be satisfied.
17 Section 30-288
Omit “a charitable institution”, substitute “an institution”.
18 After paragraph 30-288(a)
Insert:
(aa) is a *registered charity; and
19 Subsection 995-1(1)
Insert:
ACNC type of entity means an entity that meets 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.
20 Subsection 995-1(1)
Insert:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
44 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 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.
21 Subsection 995-1(1)
Insert:
registered health promotion charity means an institution that is:
(a) a *registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 5 of the table in subsection 25-5(5) of that
Act.
22 Subsection 995-1(1)
Insert:
registered public benevolent institution means an institution that
is:
(a) a *registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 6 of the table in subsection 25-5(5) of that
Act.
23 Transitional provision—deductible gift recipient requirements
(1) This item applies if:
(a) just before the commencement of one or more amendments
made by this Part or Schedule 4, gifts to an entity were
deductible because the entity satisfied a requirement of
Division 30 of the Income Tax Assessment Act 1997; and
(b) at that commencement, the entity no longer satisfies the
requirement because of the amendments (disregarding this
item).
(2) The amendments do not apply in relation to the entity during the period
that:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Deductible gift recipients Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 45
(a) starts on the commencement of this item; and
(b) ends on the earlier of:
(i) the time the entity first satisfies the requirement
mentioned in paragraph (1)(b); and
(ii) 12 months after the commencement of this item.
Example 1: A public hospital is endorsed as a deductible gift recipient (see item 1.1.1 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997). The hospital has 12 months to be registered under the Australian Charities and Not-for-profits Commission Act 2012, if it is not an Australian government agency.
Example 2: A public fund is endorsed as a deductible gift recipient because it is maintained for the purpose of providing money for particular public hospitals (see item 1.1.3 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997). The public fund has 12 months to either amend its governing rules to limit its purpose to providing money for those hospitals if they meet the special conditions set out in item 1.1.1 of that table, or to ensure that the particular hospitals in fact meet the special conditions.
Example 3: A residential educational institution is endorsed as a deductible gift recipient because it is affiliated under statutory provisions with a public university (see item 2.1.4 of the table in subsection 30-25(1) of the Income Tax Assessment Act 1997). The institution has 12 months to be registered as a charity by the Commissioner of the Australian Charities and Not-for-profits Commission, and to ensure that the public university is also so registered (if the university is not an Australian government agency).
Tax Laws Amendment (2009 Measures No. 5) Act 2009
24 Item 6 of Schedule 6
Repeal the item.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 2 Tax exempt entities
46 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 2—Tax exempt entities
A New Tax System (Goods and Services Tax) Act 1999
25 Subparagraph 63-5(2)(b)(i)
Omit “education, science and religion”, substitute “education and
science”.
Income Tax Assessment Act 1936
26 Subparagraph 128B(3)(a)(i)
Omit “1.5A, 1.5B or”.
27 Paragraph 272-90(8)(a) in Schedule 2F
Omit “1.2,”.
Income Tax Assessment Act 1997
28 Section 11-5 (table item headed “charity, education, science or religion”)
Repeal the item, substitute:
charity, education or science
educational institution, public ............................................50-5
Global Carbon Capture and Storage Institute Ltd ..............50-5
registered charity................................................................50-5
scientific institution............................................................50-5
scientific research fund ......................................................50-5
scientific society etc. ..........................................................50-5
29 Section 50-5 (heading)
Repeal the heading, substitute:
50-5 Charity, education and science
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Tax exempt entities Part 2
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 47
30 Section 50-5 (table items 1.1 and 1.2)
Repeal the items, substitute:
1.1 registered charity see sections 50-50 and 50-52
31 Section 50-5 (table items 1.5, 1.5A and 1.5B)
Repeal the items.
32 Section 50-20 (cell at table item 4.1, column headed “Exempt entity”)
Repeal the cell, substitute:
a fund that:
(a) is established by will or
instrument of trust solely for a
purpose referred to in
paragraph (a) or (b) of the
column headed “Recipient” in
item 2 of the table in
section 30-15; and
(b) is not a charity
33 Section 50-52
Repeal the section, substitute:
50-52 Special condition for items 1.1 and 4.1
(1) An entity covered by item 1.1 or 4.1 is not exempt from income tax
unless the entity is endorsed as exempt from income tax under
Subdivision 50-B.
(3) This section has effect despite all the other sections of this
Subdivision.
34 Sections 50-57 and 50-80
Repeal the sections.
35 Subsection 50-110(2)
Omit “, 1.5, 1.5A or 1.5B”.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 2 Tax exempt entities
48 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
36 Subsection 50-110(4)
Repeal the subsection.
37 Paragraph 50-110(5)(a)
Omit “items 1.1, 1.5, 1.5A and 1.5B”, substitute “item 1.1”.
38 Paragraph 50-110(5)(b)
Repeal the paragraph, substitute:
(b) if item 1.1 of the table in section 50-5 covers the entity:
(i) the entity must not have carried on any activities as a
charity; and
(ii) there must be reasonable grounds for believing that the
entity will meet the relevant conditions referred to in the
column headed “Special conditions” of item 1.1 of the
table; or
39 Paragraph 207-115(2)(a)
Omit “, 1.5, 1.5A or 1.5B”.
Income Tax (Transitional Provisions) Act 1997
40 At the end of Division 50
Add:
50-50 Charities established prior to 1 July 1997
Disregard the use of the following amounts in determining (for the
purposes of Subdivision 50-A of the Income Tax Assessment Act
1997, as amended by Schedules 1 and 2 to the Tax Laws
Amendment (Special Conditions for Not-for-profit Concessions)
Act 2012) whether a fund established before 1 July 1997 operates
and pursues its purposes in Australia:
(a) an amount received by the entity before 1 July 1997;
(b) an amount derived from an amount mentioned in
paragraph (a) or this paragraph.
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Tax exempt entities Part 2
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 49
Tax Laws Amendment (2010 Measures No. 2) Act 2010
41 Item 10 of Schedule 5 (heading)
Repeal the heading, substitute:
10 Section 11-5 (table item headed “charity, education or religion”)
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 3 Fringe benefits tax
50 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 3—Fringe benefits tax
Fringe Benefits Tax Assessment Act 1986
42 Paragraph 57(a)
Omit “religious institution”, substitute “registered religious institution”.
43 At the end of paragraphs 57(a) and (b)
Add “and”.
44 Subsection 57A(1)
Omit “public benevolent institution”, substitute “registered public
benevolent institution”.
44A Subsection 57A(1)
Omit “subsection 123C(1) or (5)”, substitute “section 123C”.
45 Paragraphs 57A(5)(a) and (b)
Omit “health promotion charity”, substitute “registered health
promotion charity”.
46 Subparagraph 58(1)(a)(ii)
Repeal the subparagraph, substitute:
(ii) a registered religious institution; or
(iii) a company that is registered under the Australian
Charities and Not-for-profits Commission Act 2012 and
does not meet the description of the subtype of entity in
column 2 of item 3 of the table in subsection 25-5(5) of
that Act; or
(iv) a non-profit company that is not an ACNC type of
entity;
47 At the end of paragraphs 58(1)(a) and (b)
Add “and”.
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Fringe benefits tax Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 51
48 At the end of paragraphs 58(1)(e) and (g)
Add “or”.
49 Paragraphs 58G(2)(b) and (c)
Repeal the paragraphs, substitute:
(b) a registered charity; or
50 Subparagraph 58T(a)(i)
Omit “religious institution”, substitute “registered religious institution”.
51 Subparagraph 58T(a)(ii)
After “religious practitioner”, insert “of a registered religious
institution”.
52 At the end of paragraphs 58T(a) and (b)
Add “and”.
53 At the end of paragraphs 58T(e) and (f)
Add “or”.
54 Subparagraph 58V(a)(ii)
Omit “religious institution”, substitute “registered religious institution”.
55 At the end of paragraphs 58V(a) and (b)
Add “and”.
56 Paragraph 58V(c)
Omit “religious institution”, substitute “registered religious institution”.
56A Subsection 123C(1) (heading)
Repeal the heading.
57 Paragraph 123C(2)(a)
Omit “public benevolent institution”, substitute “registered public
benevolent institution”.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 3 Fringe benefits tax
52 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
58 Subsections 123C(3) to (5)
Repeal the subsections.
60 Paragraph 123D(2)(a)
Omit “health promotion charity”, substitute “registered health
promotion charity”.
61 Paragraph 123E(2)(a)
Omit “charitable institution”, substitute “registered charity”.
62 Subsection 136(1) (definition of health promotion charity)
Repeal the definition.
63 Subsection 136(1)
Insert:
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.
64 Subsection 136(1)
Insert:
registered health promotion charity means an institution that is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the 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)
Insert:
registered public benevolent institution means an entity that is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Fringe benefits tax Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 53
column 2 of item 6 of the table in subsection 25-5(5) of that
Act.
66 Subsection 136(1)
Insert:
registered religious institution means an institution that is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 3 of the table in subsection 25-5(5) of that
Act.
67 Paragraph 140(1B)(d)
Omit “charitable institution”, substitute “registered charity”.
Taxation Administration Act 1953
68 Paragraph 426-5(d) in Schedule 1
Repeal the paragraph.
68A Subsection 426-40(1) in Schedule 1 (paragraph (b) of note 1)
Omit “and (4)”.
68B Subsection 426-55(1) in Schedule 1 (paragraph (b) of the note)
Omit “and (4)”.
68C Paragraph 426-65(1)(d) in Schedule 1
Repeal the paragraph.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 4 Goods and services tax
54 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 4—Goods and services tax
A New Tax System (Goods and Services Tax) Act 1999
69 Paragraphs 9-20(1)(e) and (f)
Repeal the paragraphs, substitute:
(e) by a charity; or
70 Subsection 9-30(3) (note)
Omit “charitable institutions”, substitute “charities”.
71 Section 29-69 (table item 1)
Omit “charitable institutions”, substitute “charities”.
72 Section 37-1 (table item 1AA)
Omit “charitable institutions”, substitute “charities”.
73 Paragraph 38-220(a)
Omit “religious institution”, substitute “*ACNC-registered religious
institution”.
74 Subdivision 38-G (heading)
Repeal the heading, substitute:
Subdivision 38-G—Activities of charities etc.
75 Paragraphs 38-250(1)(a) and (2)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
76 Subsection 38-250(3)
Repeal the subsection.
77 Subparagraph 38-250(4)(a)(i)
Repeal the subparagraph, substitute:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Goods and services tax Part 4
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 55
(i) an *endorsed charity; or
78 Paragraph 38-255(1)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
79 Paragraph 38-255(1)(b)
Omit “institution, trustee”, substitute “endorsed charity”.
80 Subsection 38-255(1)
Omit “if the institution, trustee”, substitute “if the endorsed charity”.
81 Subsection 38-255(2)
Repeal the subsection.
82 Subparagraph 38-255(3)(a)(i)
Repeal the subparagraph, substitute:
(i) an *endorsed charity; or
83 Paragraph 38-260(a)
Omit “*endorsed charitable institution, or an *endorsed trustee of a
charitable fund,”, substitute “*endorsed charity”.
84 Section 38-270 (heading)
Repeal the heading, substitute:
38-270 Raffles and bingo conducted by charities etc.
85 Paragraph 38-270(1)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
86 Subsection 38-270(2)
Repeal the subsection.
87 Subparagraph 38-270(3)(a)(i)
Repeal the subparagraph, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 4 Goods and services tax
56 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
(i) an *endorsed charity; or
88 Subdivision 40-F (heading)
Repeal the heading, substitute:
Subdivision 40-F—Fund-raising events conducted by charities
etc.
89 Section 40-160 (heading)
Repeal the heading, substitute:
40-160 Fund-raising events conducted by charities etc.
90 Paragraph 40-160(1)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
91 Subsection 40-160(2)
Repeal the subsection.
92 Subparagraph 40-160(3)(a)(i)
Repeal the subparagraph, substitute:
(i) an *endorsed charity; or
93 Subparagraph 48-15(1)(e)(iii)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
94 Subsection 48-15(1AA)
Repeal the subsection.
95 Paragraph 63-5(2)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
96 Subsection 63-5(3)
Repeal the subsection (including the example).
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Goods and services tax Part 4
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 57
97 Section 63-27 (heading)
Repeal the heading, substitute:
63-27 Application of particular provisions relating to charities etc.
98 Paragraph 63-27(1)(b)
Omit “charitable institution, a trustee of a charitable fund or”.
99 Paragraph 63-27(1)(d)
Repeal the paragraph, substitute:
(d) an *endorsed charity;
100 Paragraphs 63-27(2)(b) and (g)
Omit “charitable institutions”, substitute “charities”.
101 Section 111-18 (heading)
Repeal the heading, substitute:
111-18 Application of Division to volunteers working for charities
etc.
102 Paragraph 111-18(1)(a)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
103 Paragraph 111-18(1)(b)
Omit “institution, fund”, substitute “endorsed charity”.
104 Subsection 111-18(1)
Omit “to the institution, fund”, substitute “to the endorsed charity”.
105 Paragraph 111-18(1)(c)
Omit “institution, fund”, substitute “endorsed charity”.
106 Subsection 111-18(2)
Repeal the subsection.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 4 Goods and services tax
58 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
107 Subparagraph 111-18(3)(a)(i)
Repeal the subparagraph, substitute:
(i) an *endorsed charity; or
108 Paragraph 123-5(2)(b)
Omit “charitable institutions”, substitute “charities”.
109 Subsection 129-45(1)
Omit “a charitable institution, a trustee of a charitable fund”, substitute
“an *endorsed charity”.
110 Subsection 129-45(2)
Repeal the subsection.
111 Subparagraph 129-45(3)(a)(i)
Repeal the subparagraph, substitute:
(i) an *endorsed charity; or
112 Division 157 (heading)
Repeal the heading, substitute:
Division 157—Accounting basis of charities etc.
113 Section 157-1
Omit “a charitable institution, trustee of a charitable fund”, substitute
“an endorsed charity”.
114 Section 157-5 (heading)
Repeal the heading, substitute:
157-5 Charities etc. choosing to account on a cash basis
115 Subsection 157-5(1)
Omit “A charitable institution, a trustee of a charitable fund”, substitute
“An *endorsed charity”.
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Goods and services tax Part 4
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 59
116 Subsection 157-5(1)
Omit “institution, trustee”, substitute “endorsed charity”.
117 Subsection 157-5(2)
Repeal the subsection.
118 Paragraph 157-5(3)(a)
Repeal the paragraph, substitute:
(a) an *endorsed charity; or
119 Section 157-10 (heading)
Repeal the heading, substitute:
157-10 Charities etc. ceasing to account on a cash basis
120 Subsection 157-10(1)
Omit “charitable institution, any trustee of a charitable fund”, substitute
“*endorsed charity”.
121 Subsection 157-10(2)
Repeal the subsection.
122 Paragraph 157-10(3)(a)
Repeal the paragraph, substitute:
(a) an *endorsed charity; or
123 Division 176
Repeal the Division, substitute:
Division 176—Endorsement of charities etc.
176-1 Endorsement by Commissioner as charity
(1) The Commissioner must endorse an entity as a charity if:
(a) the entity is entitled to be endorsed as a charity (see
subsection (2)); and
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 4 Goods and services tax
60 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
(b) the entity has applied for that endorsement in accordance
with Division 426 in Schedule 1 to the Taxation
Administration Act 1953.
(2) An entity is entitled to be endorsed as a charity if the entity:
(a) is an *ACNC-registered charity; and
(b) has an *ABN.
124 Transitional provision—endorsements as charities
An entity that, just before the commencement of this item, was
endorsed:
(a) as a charitable institution under subsection 176-1(1) of the A
New Tax System (Goods and Services Tax) Act 1999; or
(b) as a trustee of a charitable fund under subsection 176-5(1) of
that Act;
is taken, from that commencement, to have been endorsed as a charity
under subsection 176-1(1) of that Act, as amended by this Schedule.
125 Transitional provision—applications for endorsement
An application for endorsement:
(a) made under paragraph 176-1(1)(b) or 176-5(1)(b) of the A
New Tax System (Goods and Services Tax) Act 1999 before
the commencement of this item; and
(b) not withdrawn or finally dealt with before that
commencement;
is taken, from that commencement, to have been made under paragraph
176-1(1)(b) of that Act as amended by this Schedule.
126 Section 195-1
Insert:
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
Insert:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Goods and services tax Part 4
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 61
ACNC-registered religious institution means an institution that is:
(a) an *ACNC-registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 3 of the table in subsection 25-5(5) of that
Act.
128 Section 195-1 (definition of endorsed charitable institution)
Repeal the definition.
129 Section 195-1
Insert:
endorsed charity means an entity that is endorsed as a charity
under subsection 176-1(1).
130 Section 195-1 (definition of endorsed trustee of a charitable fund)
Repeal the definition.
Taxation Administration Act 1953
131 Paragraphs 426-5(a) and (b) in Schedule 1
Repeal the paragraphs, substitute:
(a) endorsement of an entity as a charity under subsection
176-1(1) of the *GST Act;
132 Subsection 426-40(1) in Schedule 1 (paragraph (a) of note 1)
Omit “and 176-5(2)”.
133 Subsection 426-55(1) in Schedule 1 (paragraph (a) of the note)
Omit “and 176-5(2)”.
134 Paragraphs 426-65(1)(a) and (b) in Schedule 1
Repeal the paragraphs, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 4 Goods and services tax
62 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
(a) as a charity under subsection 176-1(1) of the *GST Act;
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Corporations Act 2001 Part 5
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 63
Part 5—Corporations Act 2001
135 Section 9 (paragraph (b) of the definition of public company)
Omit “does not have”, substitute “is not required to have”.
136 Subsections 150(1) and (2)
Repeal the subsections, substitute:
Name
(1) A company is not required to have the word “Limited” at the end
of its name if:
(a) the company 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 (charity); and
(b) the company’s constitution:
(i) prohibits the company paying fees to its directors; and
(ii) requires the directors to approve all other payments the
company makes to directors.
(2) A company that, in accordance with subsection (1), does not have
“Limited” at the end of its name must notify ASIC as soon as
practicable if:
(a) the company ceases to be registered as mentioned in
paragraph (1)(a); or
(b) any of the prohibitions or requirements mentioned in
paragraph (1)(b) are not complied with or the company’s
constitution is modified to remove any of those prohibitions
or requirements.
137 At the end of section 150
Add:
(4) Paragraph 157(1)(a) (company must pass special resolution to
change name) does not apply to a change of the name of a
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 5 Corporations Act 2001
64 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
company to omit the word “Limited” in accordance with this
section.
Name may be stated without “Limited”
(5) If a company:
(a) has the word “Limited” at the end of its name; but
(b) under subsection (1), is not required to do so;
the word “Limited” may be omitted anywhere that the name of the
company is required to be used (including on the company’s
common seal).
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Customs Tariff Act 1995 Part 6
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 65
Part 6—Customs Tariff Act 1995
Division 1—Definition
Customs Tariff Act 1995
138 Subsection 3(1)
Insert:
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.
Division 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced
Customs Tariff Act 1995
139 Schedule 4 (item 23A, the description of goods in column 2)
Repeal the description, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 6 Customs Tariff Act 1995
66 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Goods, as prescribed by by-law, that have been
donated or bequeathed:
(a) by a person, company or organisation
domiciled or established outside Australia;
and
(b) to an organisation established in Australia
that is:
(i) a registered charity; or
(ii) a library, museum, gallery or
institution, gifts to which are
deductible because it is covered by
item 12.1.2, 12.1.3, 12.1.4 or 12.1.5
of the table in subsection 30-100(1)
of the Income Tax Assessment Act
1997
140 Savings provision—by-laws
A by-law:
(a) made for the purposes of item 23A of Schedule 4 to the
Customs Tariff Act 1995; and
(b) in force just before the commencement of this item;
has effect, from that commencement, as if it had been made for the
purposes of that item as amended by this Schedule.
Division 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012
Customs Tariff Act 1995
141 Schedule 4 (item 23, paragraph (a) of the description of goods in column 2)
Repeal the paragraph, substitute:
(a) donated or bequeathed by a person, company or organisation resident or established
outside Australia to an organisation established in Australia that is:
(i) a registered charity; or
(ii) a library, museum, gallery or institution, gifts to which are deductible because
it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection
30-100(1) of the Income Tax Assessment Act 1997; or
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 67
Part 7—Other amendments
Aged Care Act 1997
142 At the end of section 9-1
Add:
Providers registered under the Australian Charities and
Not-for-profits Commission Act 2012
(6) Despite paragraph (1)(b), an approved provider is not obliged to
notify the Secretary of a change to the approved provider’s *key
personnel if:
(a) the approved provider is registered under the Australian
Charities and Not-for-profits Commission Act 2012; and
(b) the approved provider is required under that Act to notify the
Commissioner of the ACNC of the change.
(7) An approved provider commits an offence if:
(a) the approved provider is a *corporation; and
(b) the approved provider is registered under the Australian
Charities and Not-for-profits Commission Act 2012; and
(c) there is a change of any of the approved provider’s *key
personnel; and
(d) the approved provider is required under that Act to notify the
Commissioner of the ACNC of the change; and
(e) the approved provider fails to notify the Commissioner of the
change within the period required under that Act.
Penalty: 30 penalty units.
(8) An offence against subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
68 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Age Discrimination Act 2004
143 Section 5
Insert:
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.
144 Paragraph 34(1)(a)
Repeal the paragraph, substitute:
(a) affect a 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;
wholly or in part on persons of a particular age; or
145 Subsection 34(2) (definition of charitable instrument)
Repeal the definition.
Aircraft Noise Levy Act 1995
146 Subparagraph 5(2)(b)(ii)
Repeal the subparagraph, substitute:
(ii) subject to any conditions prescribed by the
regulations—the purpose of carrying goods or people
for a registered charity in relation to the charitable
activities of the registered charity.
147 At the end of section 5
Add:
(3) In this 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
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 69
the type of entity mentioned in column 1 of item 1 of the table in
subsection 25-5(5) of that Act.
A New Tax System (Family Assistance) (Administration) Act
1999
148 After subsection 219GA(6)
Insert:
(6A) However, a person that is registered under the Australian Charities
and Not-for-profits Commission Act 2012 need not comply with a
notice given to the person under this section to the extent that:
(a) the notice requires the person to provide particular financial
information to the Secretary; and
(b) the person has provided, or provides, that particular financial
information to the Commissioner of the ACNC under that
Act before the end of the period specified under
paragraph (3)(b).
Anti-Money Laundering and Counter-Terrorism Financing
Act 2006
149 Section 5
Insert:
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.
150 Subsection 6(2) (table item 51)
Omit “charity or charitable institution”, substitute “registered charity”.
Australian Postal Corporation Act 1989
151 Section 3
Insert:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
70 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 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.
152 Paragraph 30(1C)(f)
Repeal the paragraph, substitute:
(f) the person:
(i) is a registered charity; or
(ii) is a government agency, partnership, educational
institution, health or community service provider or
other person carrying on a business or other undertaking
not of a private or domestic nature, but is not a charity.
Broadcasting Services Act 1992
153 Subsection 6(1)
Insert:
ACNC type of entity means an entity that meets 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.
154 Paragraph 212A(1)(a)
Repeal the paragraph, substitute:
(a) one of the following that provides the re-transmission for the
sole or principal purpose of obtaining or improving reception
in a small community:
(i) an entity that is registered under the Australian
Charities and Not-for-profits Commission Act 2012;
(ii) a not-for-profit entity that is not an ACNC type of
entity; or
Child Care Act 1972
155 Subsection 4(1)
Insert:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 71
ACNC type of entity means an entity that meets 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.
156 Section 4B
Repeal the section, substitute:
4B Eligible child care centres
For the purposes of this Act, a child care centre is an eligible child
care centre if:
(a) the centre is operated, or proposed to be operated, by an
entity that meets the requirements of columns 1 and (if
applicable) 2 of an item of the following table; and
(b) the Minister determines that the centre is an eligible child
care centre for the purposes of this Act:
Entities that operate eligible child care centres
Item Column 1
The entity is …
Column 2
1 a body corporate that is registered
under the Australian Charities and
Not-for-profits Commission Act
2012
not applicable
2 a body corporate that is not an
ACNC type of entity
the body corporate is:
(a) not carried on for the purpose of
profit or gain; and
(b) not a Commonwealth, State or
Territory authority
3 the trustee of a trust that is registered
under the Australian Charities and
Not-for-profits Commission Act
2012
not applicable
4 the trustee of a trust that is not an
ACNC type of entity
the trust is established by an entity
that meets the requirements of
item 1, 2, 3, 7 or 8
5 an unincorporated body that is
registered under the Australian
the unincorporated body is approved
by the Minister for the purposes of
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
72 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Entities that operate eligible child care centres
Item Column 1
The entity is …
Column 2
Charities and Not-for-profits
Commission Act 2012
this item
6 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 the
purposes of this item
7 the Australian Capital Territory not applicable
8 a local governing body established
by or under State or Territory law
not applicable
157 Saving of determinations and approvals
(1) A determination:
(a) made under paragraph 4B(1)(b) of the Child Care Act 1972;
and
(b) in force just before the commencement of this item;
has effect, from that commencement, as if it had been made for the
purposes of paragraph 4B(b) of that Act, as amended by this Schedule.
(2) An approval:
(a) made for the purposes of subparagraph 4B(1)(a)(vi) of the
Child Care Act 1972; and
(b) in force just before the commencement of this item;
has effect, from that commencement, as if it had been made for the
purposes of items 5 and 6 of the table in section 4B of that Act, as
amended by this Schedule.
Classification (Publications, Films and Computer Games)
Act 1995
158 Section 5
Insert:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 73
ACNC type of entity means an entity that meets 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.
159 Subparagraphs 91(1)(b)(ii) and (1A)(b)(ii)
Repeal the subparagraphs, substitute:
(ii) an entity that is registered under the Australian
Charities and Not-for-profits Commission Act 2012; or
(iii) a not-for-profit entity that is not an ACNC type of
entity; or
Competition and Consumer Act 2010
160 Subsection 4(1)
Insert:
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.
161 At the end of paragraph 45B(9)(a)
Add “or”.
162 Paragraphs 45B(9)(b) and (c)
Repeal the paragraphs, substitute:
(b) both of the following subparagraphs apply:
(i) the person who required or requires the covenant to be
given was or is, at that time, a registered charity;
(ii) the covenant was or is required to be given for or in
accordance with the purposes or objects of that
registered charity; or
(c) both of the following subparagraphs apply:
(i) the covenant was or is required to be given in pursuance
of a legally enforceable requirement made by a
registered charity;
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
74 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
(ii) that legally enforceable requirement was or is made for
or in accordance with the purposes or objects of that
registered charity.
163 Paragraphs 47(11)(a) and (b)
Repeal the paragraphs, substitute:
(a) conduct engaged in:
(i) by a registered charity; and
(ii) for or in accordance with the purposes or objects of that
registered charity; or
(b) conduct engaged in in pursuance of a legally enforceable
requirement made by a registered charity, being a
requirement made for or in accordance with the purposes or
objects of that registered charity.
164 Subparagraph 151BC(2)(a)(iii)
Repeal the subparagraph, substitute:
(iii) a registered charity; or
(iiia) a community organisation that is a not-for-profit entity
and is not a charity; or
165 At the end of paragraph 45B(9)(a) of Schedule 1
Add “or”.
166 Paragraphs 45B(9)(b) and (c) of Schedule 1
Repeal the paragraphs, substitute:
(b) both of the following subparagraphs apply:
(i) the person who required or requires the covenant to be
given was or is, at that time, a registered charity;
(ii) the covenant was or is required to be given for or in
accordance with the purposes or objects of that
registered charity; or
(c) both of the following subparagraphs apply:
(i) the covenant was or is required to be given in pursuance
of a legally enforceable requirement made by a
registered charity;
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 75
(ii) 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
Repeal the paragraphs, substitute:
(a) conduct engaged in:
(i) by a registered charity; and
(ii) for or in accordance with the purposes or objects of that
registered charity; or
(b) conduct engaged in in pursuance of a legally enforceable
requirement made by a registered charity, being a
requirement made for or in accordance with the purposes or
objects of that registered charity.
168 Application of amendments
The amendments made by items 162 and 166 of this Schedule apply in
relation to covenants given on or after the commencement of this item.
Copyright Act 1968
169 Subsection 10(1)
Insert:
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.
170 Paragraph 106(1)(b)
Omit “club, society or other organization that is not established or
conducted for profit and the principal objects of which are charitable or
are otherwise concerned with the advancement of religion, education or
social welfare”, substitute “registered charity”.
171 Paragraph 106(2)(b)
Omit “an organization”, substitute “a registered charity”.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
76 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
172 Paragraph 106(2)(b)
Omit “the organization”, substitute “the registered charity”.
Disability Discrimination Act 1992
173 Subsection 4(1)
Insert:
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.
174 Subparagraph 25(3)(b)(i)
Repeal the subparagraph, substitute:
(i) the accommodation is provided by a registered charity,
or by a voluntary body that is not a charity; and
(ia) the accommodation is provided solely for persons who
have a particular disability; and
175 Paragraph 49(1)(a)
Repeal the paragraph, substitute:
(a) affect a 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;
wholly or in part on persons who have a disability or a
particular disability; or
176 Subsection 49(2) (definition of charitable instrument)
Repeal the definition.
Disability Services Act 1986
177 Section 7
Insert:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 77
ACNC type of entity means an entity that meets 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.
178 Section 7 (paragraph (a) of the definition of eligible organisation)
Repeal the paragraph, substitute:
(a) a body corporate that is:
(i) registered under the Australian Charities and
Not-for-profits Commission Act 2012; or
(ii) a not-for-profit entity that is not an ACNC type of
entity;
Do Not Call Register Act 2006
179 Section 4
Insert:
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.
180 Clause 2 of Schedule 1 (heading)
Repeal the heading, substitute:
2 Government bodies and charities
181 Paragraph 2(a) of Schedule 1
Omit “any”, substitute “either”.
182 Subparagraphs 2(a)(ii) and (iii) of Schedule 1
Repeal the subparagraphs, substitute:
(ii) a registered charity; and
183 Clause 2 of Schedule 1A (heading)
Repeal the heading, substitute:
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
78 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
2 Government bodies and charities
184 Paragraph 2(a) of Schedule 1A
Omit “any”, substitute “either”.
185 Subparagraphs 2(a)(ii) and (iii) of Schedule 1A
Repeal the subparagraphs, substitute:
(ii) a registered charity; and
Financial Transaction Reports Act 1988
186 Subsection 3(1) (paragraph (c) of the definition of insurance business)
Omit “religious organisation”, substitute “registered religious institution
(within the meaning of the Fringe Benefits Tax Assessment Act 1986)”.
Income Tax Assessment Act 1997
187 Paragraph 165-202(1)(g)
Repeal the paragraph, substitute:
(g) a charity that is not a trust.
188 Subsection 165-202(2)
Omit “charitable institution, a charitable fund, or any other kind of
charitable body,”, substitute “charity”.
189 Subsection 995-1(1) (subparagraph (b)(vii) of the definition of eligible Division 166 company)
Repeal the subparagraph, substitute:
(vii) a charity; or
Insurance Act 1973
190 Subsection 3(1) (paragraph (j) of the definition of insurance business)
Omit “religious organization”, substitute “registered religious institution
(within the meaning of the Fringe Benefits Tax Assessment Act 1986)”.
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 79
Racial Discrimination Act 1975
191 Subsection 3(1)
Insert:
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.
192 Paragraph 8(2)(a)
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;
on persons of a particular race, colour or national or ethnic
origin; or
Sex Discrimination Act 1984
193 Subsection 4(1)
Insert:
ACNC type of entity means an entity that meets 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.
194 Subsection 4(1)
Insert:
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.
195 At the end of paragraph 23(3)(a)
Add “or”.
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
80 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
196 Paragraph 23(3)(c)
Repeal the paragraph, substitute:
(c) accommodation provided by:
(i) an entity registered under the Australian Charities and
Not-for-profits Commission Act 2012; or
(ii) a not-for-profit entity that is not an ACNC type of
entity;
solely for persons of one sex or solely for persons of a
particular marital status or particular marital statuses.
197 Paragraph 36(1)(a)
Repeal the paragraph, substitute:
(a) a provision of the governing rules (within the meaning of the
Australian Charities and Not-for-profits Commission Act
2012) of a registered charity (whether made before or after
the commencement of this Act), if the provision:
(i) confers charitable benefits; or
(ii) enables charitable benefits to be conferred;
on persons of a class identified by reference to any one or
more of the grounds of discrimination referred to in this Act;
or
Social Security Act 1991
198 Subsection 10B(2) (paragraph (f) of the definition of trust)
Repeal the paragraph, substitute:
(f) a trust that is a registered charity; or
199 Subsection 23(1)
Insert:
ACNC type of entity means an entity that meets 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.
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 81
200 Subsection 23(1)
Insert:
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.
201 Subsection 23(1)
Insert:
registered public benevolent institution means an institution that
is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 6 of the table in subsection 25-5(5) of that
Act.
202 Subsection 23(1)
Insert:
registered religious institution means an institution that is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not-for-profits
Commission Act 2012 as the subtype of entity mentioned in
column 2 of item 3 of the table in subsection 25-5(5) of that
Act.
203 Paragraph 32(1)(a)
Repeal the paragraph, substitute:
(a) one of the following provides paid employment for disabled
persons at certain premises:
(i) an entity registered under the Australian Charities and
Not-for-profits Commission Act 2012;
(ii) a not-for-profit entity that is not an ACNC type of
entity; and
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
82 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
204 Paragraphs 35(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) an organisation registered under the Australian Charities and
Not-for-profits Commission Act 2012; and
(b) an organisation that is not an ACNC type of entity;
205 Subsection 35(2)
Omit “charitable or religious organisation”, substitute “registered
charity”.
206 Paragraph 1068A-E18(a)
Omit “benevolent societies”, substitute “registered public benevolent
institutions”.
207 Subparagraphs 1157J(1)(a)(ii) and (iii)
Repeal the subparagraphs, substitute:
(ii) a registered religious institution; or
(iii) a company that is registered under the Australian
Charities and Not-for-profits Commission Act 2012 and
does not meet the description of the subtype of entity in
column 2 of item 3 of the table in subsection 25-5(5) of
that Act; or
(iv) a company that is a not-for-profit entity and is not an
ACNC type of entity;
Spam Act 2003
208 Section 4
Insert:
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.
209 Clause 3 of Schedule 1 (heading)
Repeal the heading, substitute:
ComLaw Authoritative Act C2012A00169
References to charities etc. Schedule 2
Other amendments Part 7
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 83
3 Government bodies, political parties and charities
210 Subparagraphs 3(a)(iii) and (iv) of Schedule 1
Repeal the subparagraphs, substitute:
(iii) a registered charity; and
Telecommunications Act 1997
211 Section 7
Insert:
ACNC type of entity means an entity that meets 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.
212 Section 7
Insert:
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.
213 Subsection 285(2) (paragraphs (a) to (d) of the definition of qualifying entity)
Repeal the paragraphs, substitute:
(a) a person, or body, that is:
(i) carrying on a business; and
(ii) registered under the Australian Charities and
Not-for-profits Commission Act 2012, or not an ACNC
type of entity; or
(b) a registered charity; or
(c) an educational institution that is:
(i) registered under the Australian Charities and
Not-for-profits Commission Act 2012; or
(ii) not an ACNC type of entity; or
ComLaw Authoritative Act C2012A00169
Schedule 2 References to charities etc.
Part 7 Other amendments
84 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
214 Subsection 285(2) (paragraph (g) of the definition of qualifying entity)
Repeal the paragraph, substitute:
(g) any other person or body of a kind specified in an instrument
under subsection (6) that is:
(i) registered under the Australian Charities and
Not-for-profits Commission Act 2012; or
(ii) not an ACNC type of entity.
Telecommunications (Consumer Protection and Service
Standards) Act 1999
215 Subsection 106(4) (paragraph (b) of the definition of residential/charity customer)
Repeal the paragraph, substitute:
(b) a customer that is a registered charity.
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Amendments commencing at the same time as the Australian Charities and Not-for-
profits Commission Act 2012 Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 85
Schedule 3—Amendments consequential on the establishment of the ACNC
Part 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012
Administrative Decisions (Judicial Review) Act 1977
1 After paragraph (a) of Schedule 1
Insert:
(b) the following decisions under the Australian Charities and
Not-for-profits Commission Act 2012:
(i) administrative decisions (within the meaning of that
Act);
(ii) objection decisions (within the meaning of that Act);
(iii) extension of time refusal decisions (within the meaning
of that Act);
A New Tax System (Australian Business Number) Act 1999
2 After subsection 8(1)
Insert:
ACNC types of entities and deductible gift recipients
(1A) Subsections (1B) and (1C) apply if:
(a) you would be entitled to be endorsed under
Subdivision 30-BA of the Income Tax Assessment Act 1997
as a deductible gift recipient if you had an *ABN, because
you are described (but not by name) in item 1 or 2 of the
table in section 30-15; or
(b) 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.
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Schedule 3 Amendments consequential on the establishment of the ACNC
Part 1 Amendments commencing at the same time as the Australian Charities and Not-
for-profits Commission Act 2012
86 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
(1B) The reference in paragraph (1)(a) of this section to *Australia is
treated as including a reference to the external Territories.
(1C) The reference in paragraph (1)(b) to *supplies that are *connected with Australia is treated as including a reference to supplies that
would be connected with Australia if, for the purposes of
section 9-25 of the A New Tax System (Goods and Services Tax)
Act 1999, Australia included the external Territories.
Corporations Act companies
Taxation Administration Act 1953
2A Subsection 8AAB(4) (after table item 3)
Insert:
3A 175-65 Australian Charities and
Not-for-profits Commission
Act 2012
payment of
administrative
penalty
3 Section 14ZZ
Before “If the person”, insert “(1)”.
4 At the end of section 14ZZ
Add:
(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) if:
(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.
Note: In 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.
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Amendments commencing at the same time as the Australian Charities and Not-for-
profits Commission Act 2012 Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 87
(3) An appeal to the designated court against the taxation objection
decision must be made together with the appeal against the ACNC
objection decision as mentioned in section 170-30 of the
Australian Charities and Not-for-profits Commission Act 2012, if
the designated court is not the Federal Court.
5 Division 5 of Part IVC (heading)
Repeal the heading, substitute:
Division 5—Court appeals against objection decisions
6 Section 14ZZO
Omit “the Federal Court”, substitute “a court”.
7 Paragraph 14ZZO(a)
Omit “Court”, substitute “court”.
8 Section 14ZZP (heading)
Repeal the heading, substitute:
14ZZP Order of court on objection decision
9 Section 14ZZP
Omit “the Federal Court”, substitute “a court”.
10 Section 14ZZP
Omit “the Court”, substitute “the court”.
11 Section 14ZZQ (heading)
Repeal the heading, substitute:
14ZZQ Implementation of court order in respect of objection
decision
12 Subsection 14ZZQ(1)
Omit “Federal Court”, substitute “court”.
ComLaw Authoritative Act C2012A00169
Schedule 3 Amendments consequential on the establishment of the ACNC
Part 1 Amendments commencing at the same time as the Australian Charities and Not-
for-profits Commission Act 2012
88 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
13 Paragraph 14ZZQ(2)(a)
Omit “Federal Court”, substitute “court”.
14 Paragraph 14ZZQ(2)(b)
Omit “Full Court of the Federal Court”, substitute “court constituted
other than as mentioned in paragraph (a)”.
14A Subsection 250-10(2) in Schedule 1 (after note 3)
Insert:
Note 4: Penalties under Division 175 of the Australian Charities and Not-for-profits Commission Act 2012, and related general interest charge, are treated in the same way as tax-related liabilities: see subsection 175-70(2) of that Act.
15 Subsection 355-65(8) in Schedule 1 (after table item 5)
Insert:
5A the Commissioner of the
Australian Charities and
Not-for-profits Commission
is for the purpose of administering the
Australian Charities and Not-for-profits
Commission Act 2012.
16 Subsection 355-65(8) in Schedule 1 (cell at table item 6, column headed “The record is made for or the disclosure is to ...”)
Repeal the cell, substitute:
(a) the Commissioner of the
Australian Charities and
Not-for-profits Commission;
or
(b) the Attorney-General of a
State or Territory
17 After subsection 426-65(2) in Schedule 1
Insert:
(2A) If the endorsed entity is also registered under the Australian
Charities and Not-for-profits Commission Act 2012 as an entity of
a particular type or subtype, the *Australian Business Registrar
may also enter in the *Australian Business Register:
(a) a statement that the entity is so registered; and
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Amendments commencing at the same time as the Australian Charities and Not-for-
profits Commission Act 2012 Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 89
(b) a statement as to the date of effect of the registration.
(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.
Tax Laws Amendment (2009 Measures No. 5) Act 2009
18 Item 3 of Schedule 6
After “taxation law”, insert “or the Australian Charities and
Not-for-profits Commission Act 2012”.
ComLaw Authoritative Act C2012A00169
Schedule 3 Amendments consequential on the establishment of the ACNC
Part 2 Amendments commencing 6 months after Part 1
90 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 2—Amendments commencing 6 months after Part 1
Taxation Administration Act 1953
19 Subsection 426-65(2A) in Schedule 1
Omit “may”, substitute “must”.
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Corporations legislation Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 91
Part 3—Corporations legislation
Division 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012
Australian Securities and Investments Commission Act 2001
20 Subsection 5(1) (definition of Australian auditor)
Before “the Corporations Act”, insert “the Australian Charities and
Not-for-profits Commission Act 2012 or”.
21 After subparagraph 30A(2)(a)(i)
Insert:
(ia) audit-related matters (ACNC audit requirements) under
the Australian Charities and Not-for-profits
Commission Act 2012; or
22 Subparagraphs 30A(2)(b)(i) and (c)(i)
After “requirements”, insert “or ACNC audit requirements”.
23 Subsection 33(2)
After “Corporations Act audit requirements,”, insert “ACNC audit
requirements,”.
Corporations Act 2001
24 At the end of Chapter 1
Add:
ComLaw Authoritative Act C2012A00169
Schedule 3 Amendments consequential on the establishment of the ACNC
Part 3 Corporations legislation
92 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Part 1.6—Interaction with Australian Charities and
Not-for-profits Commission Act 2012
111K Bodies corporate registered under the Australian Charities and
Not-for-profits Commission Act 2012
This Part applies to a body corporate that:
(a) is registered under the Australian Charities and
Not-for-profits Commission Act 2012; and
(b) is none of the following:
(i) a Commonwealth company for the purposes of the
Commonwealth Authorities and Companies Act 1997;
(ii) a subsidiary of a Commonwealth company for the
purposes of that Act;
(iii) a subsidiary of a Commonwealth authority for the
purposes of that Act.
111L Provisions not applicable to the body corporate
(1) A provision of this Act mentioned in the following table does not
apply to the body corporate, subject to any conditions prescribed
by the regulations for the purposes of this subsection in relation to
the provision:
Provisions of this Act that do not apply to bodies corporate registered under the
ACNC Act
Item Column 1
Provision(s)
Column 2
Topic
1 subsection 136(5) Public company must lodge with
ASIC a copy of a special resolution
adopting, modifying or repealing its
constitution
2 section 138 ASIC may direct company to lodge
consolidated constitution
3 section 139 Company must send copy of
constitution to member
4 subsection 142(2), section 146 and Company must notify ASIC of
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Corporations legislation Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 93
Provisions of this Act that do not apply to bodies corporate registered under the
ACNC Act
Item Column 1
Provision(s)
Column 2
Topic
subsection 146A(2) changes of address
6 section 188, to the extent it relates to
a provision mentioned in another
item of this table
Responsibility of secretaries and
directors for certain contraventions
8 (a) sections 201L and 205A to 205C;
and
(b) section 205D, to the extent it
relates to section 205B; and
(c) section 205E
Public information about directors
etc.
11 Chapter 2N Updating ASIC information about
companies and registered schemes
13 subsection 601CT(3),
section 601CV and subsections
601DH(1) and (1A)
Registered body must notify ASIC
of certain changes
(2) Regulations made for the purposes of subsection (1) may be
indefinite or limited to a specified period.
Prescribed provisions
(4) A provision of this Act prescribed by the regulations for the
purposes of this subsection does not apply to the body corporate.
(5) Regulations made for the purposes of subsection (4) may:
(a) be expressed to be subject to conditions; and
(b) be indefinite or limited to a specified period; and
(c) specify a provision even if the provision is mentioned in
another section of this Part.
111M Member approval
(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; and
ComLaw Authoritative Act C2012A00169
Schedule 3 Amendments consequential on the establishment of the ACNC
Part 3 Corporations legislation
94 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Example:Division 3 of Part 2E.1.
(b) the governance standards (within the meaning of the
Australian Charities and Not-for-profits Commission Act
2012) provide that one or more conditions must be satisfied
for there to be such member approval.
(2) Paragraph (1)(a) does not apply to a condition that a person give to
another person particular information that relates to the matter that
is the subject of the member approval.
Example: Paragraph 218(1)(b).
(3) The provision mentioned in paragraph (1)(a) has effect, in relation
to the body corporate, as if it, instead of providing for the
conditions mentioned in that paragraph, provided for the conditions
mentioned in paragraph (1)(b).
111N Notices
Notice of change of address
(1) For the purposes of subsection 142(3), the body corporate is treated
as having lodged with ASIC on a day a notice that the address of
its registered office has changed to a new address, if, on that day,
the body corporate notifies the Commissioner of the ACNC, in
accordance with the Australian Charities and Not-for-profits
Commission Act 2012, that the body corporate’s address for service
has changed to that new address.
(2) The Commissioner must give a copy of the notice to ASIC.
Notice of change of name—registered Australian bodies and
registered foreign companies
(3) For the purpose of subsection 601DH(2), the body corporate is
treated as having given ASIC on a day written notice of a change
to its name if, on that day, the body corporate gives the
Commissioner of the ACNC, in accordance with the Australian
Charities and Not-for-profits Commission Act 2012, notice of the
change.
(4) The Commissioner must give a copy of the notice to ASIC.
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Corporations legislation Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 95
111Q Presumptions to be made in recovery proceedings
(1) Paragraph 588E(4)(a) and subsection 588E(5) apply to the body
corporate as if the references in those provisions to subsection
286(1) were references to subsections 55-5(1) to (3) of the
Australian Charities and Not-for-profits Commission Act 2012.
(2) Paragraph 588E(4)(b) and subsection 588E(6) apply to the body
corporate as if the references in those provisions to subsection
286(2) were references to subsections 55-5(4) and (5) of the
Australian Charities and Not-for-profits Commission Act 2012.
Division 2—Amendments commencing on 1 July 2013
Corporations Act 2001
25 Subsection 111L(1) (after table item 4)
Insert:
5 (a) sections 180 to 183; and
(b) section 185, to the extent that it
relates to sections 180 to 183
Duties of directors etc.
26 Subsection 111L(1) (after table item 6)
Insert:
7 sections 191 to 194 Interests of directors
27 Subsection 111L(1) (after table item 8)
Insert:
9 (a) Part 2G.2 (other than
sections 250PAA and 250PAB);
and
(b) Part 2G.3, to the extent that it
relates to meetings of the body
corporate’s members
Meetings of members
10 (a) Parts 2M.1 and 2M.2; and
(b) Part 2M.3
Financial reports and audit
28 Subsection 111L(1) (after table item 11)
Insert:
ComLaw Authoritative Act C2012A00169
Schedule 3 Amendments consequential on the establishment of the ACNC
Part 3 Corporations legislation
96 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
12 sections 601CDA, 601CK and
601CTA
Foreign companies
29 Application of items 10 and 12 of the table in subsection 111L(1) of the Corporations Act 2001
The following provisions of the Corporations Act 2001 apply to a
financial year for a body corporate that starts on or after 1 July 2013:
(a) item 10 of the table in subsection 111L(1);
(b) item 12 of that table, to the extent it relates to section 601CK.
Note: For financial years, see section 323D of the Corporations Act 2001.
30 After subsection 111L(2)
Insert:
Reporting by debenture issuers
(3) Item 10 of the table in subsection (1) does not apply in relation to a
financial year if the body corporate was a borrower in relation to
debentures at the end of the year.
31 After section 111N
Insert:
111P Annual general meetings
(1) An order made under section 250PAA applies to a requirement in
the governance standards (within the meaning of the Australian
Charities and Not-for-profits Commission Act 2012) for the
holding of an annual general meeting in the same way as the order
applies to the requirement in section 250N.
(2) An exemption under section 250PAB applies to a provision of the
governance standards (within the meaning of the Australian
Charities and Not-for-profits Commission Act 2012) that requires
the holding of an annual general meeting in the same way as the
exemption applies to section 250N.
32 Paragraph 324BE(1)(b)
Repeal the paragraph, substitute:
ComLaw Authoritative Act C2012A00169
Amendments consequential on the establishment of the ACNC Schedule 3
Corporations legislation Part 3
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 97
(b) has a designation, in respect of that membership, prescribed
by the regulations for the purposes of this paragraph.
ComLaw Authoritative Act C2012A00169
Schedule 4 Amendments contingent on the Tax Laws Amendment (Special Conditions
for Not-for-profit Concessions) Act 2012
Part 1 Amendments that commence if Schedule 1 to the Tax Laws Amendment
(Special Conditions for Not-for-profit Concessions) Act 2012 has not commenced
98 Australian Charities and Not-for-profits Commission (Consequential and Transitional)
Act 2012 No. 169, 2012
Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012
Part 1—Amendments that commence if Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012 has not commenced
Fringe Benefits Tax Assessment Act 1986
1 Subsection 65J(1)
Omit “public benevolent institution, is not a health promotion charity”,
substitute “registered public benevolent institution, is not a registered
health promotion charity”.
2 Paragraph 65J(1)(a)
Repeal the paragraph.
3 Paragraph 65J(1)(baa)
Repeal the paragraph, substitute:
(baa) a registered charity;
Income Tax Assessment Act 1997
4 Section 50-50 (heading)
Repeal the heading, substitute:
50-50 Special conditions for item 1.1
5 Paragraph 50-50(a)
Omit “or 1.2”.
ComLaw Authoritative Act C2012A00169
Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-
profit Concessions) Act 2012 Schedule 4
Amendments that commence if Schedule 1 to the Tax Laws Amendment (Special
Conditions for Not-for-profit Concessions) Act 2012 has not commenced Part 1
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 99
6 Section 50-60
Repeal the section.
7 Subsection 50-75(3)
Repeal the subsection.
ComLaw Authoritative Act C2012A00169
Schedule 4 Amendments contingent on the Tax Laws Amendment (Special Conditions
for Not-for-profit Concessions) Act 2012
Part 2 Amendments that commence after Schedule 1 to the Tax Laws Amendment
(Special Conditions for Not-for-profit Concessions) Act 2012
100 Australian Charities and Not-for-profits Commission (Consequential and
Transitional) Act 2012 No. 169, 2012
Part 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012
Division 1—Amendments that commence if the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012 commences before Parts 2 and 3 of Schedule 2 to this Act
Income Tax Assessment Act 1997
8 Subsection 30-25(1) (paragraph (c) of table item 2.1.10, column headed “Fund, authority or institution”)
Omit “which is carried on otherwise than for the purposes of profit or
gain to the individual members of the society or association”, substitute
“that is a *not-for-profit entity”.
9 Subsection 30-70(1) (table item 8.1.1, column headed “Fund, authority or institution”)
Omit “*non-profit company”, substitute “company that is a *not-for-profit entity”.
10 Subsection 30-70(1) (table item 8.1.2, column headed “Fund, authority or institution”)
Omit “*non-profit company”, substitute “company that is a *not-for-profit entity”.
ComLaw Authoritative Act C2012A00169
Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-
profit Concessions) Act 2012 Schedule 4
Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special
Conditions for Not-for-profit Concessions) Act 2012 Part 2
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 101
Division 2—Other amendments
Australian Charities and Not-for-profits Commission Act
2012
11 Section 300-5
Insert:
not-for-profit entity has the same meaning as in the Income Tax
Assessment Act 1997.
Broadcasting Services Act 1992
12 Subparagraph 212A(1)(a)(ii)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
Classification (Publications, Films and Computer Games)
Act 1995
13 Subparagraphs 91(1)(b)(iii) and (1A)(b)(iii)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
Competition and Consumer Act 2010
14 Subparagraph 151BC(2)(a)(iiia)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
Disability Services Act 1986
15 Section 7 (subparagraph (a)(ii) of the definition of eligible organisation)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
ComLaw Authoritative Act C2012A00169
Schedule 4 Amendments contingent on the Tax Laws Amendment (Special Conditions
for Not-for-profit Concessions) Act 2012
Part 2 Amendments that commence after Schedule 1 to the Tax Laws Amendment
(Special Conditions for Not-for-profit Concessions) Act 2012
102 Australian Charities and Not-for-profits Commission (Consequential and
Transitional) Act 2012 No. 169, 2012
Fringe Benefits Tax Assessment Act 1986
16 Subparagraph 58(1)(a)(iv)
Omit “a non-profit company”, substitute “a company that is a
not-for-profit entity and”.
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)
Omit “public benevolent institution”, substitute “registered public
benevolent institution”.
19 Subsection 65J(1) (table item 1, column 2)
Omit “health promotion charity”, substitute “registered health
promotion charity”.
20 Subsection 65J(1) (table item 2)
Repeal the item.
Income Tax Assessment Act 1997
21 Subsection 50-50(1)
Omit “1.2,”.
22 Subsection 50-50(1)
Omit “1.5A, 1.5B,”.
Sex Discrimination Act 1984
23 Subparagraph 23(3)(c)(ii)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
ComLaw Authoritative Act C2012A00169
Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-
profit Concessions) Act 2012 Schedule 4
Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special
Conditions for Not-for-profit Concessions) Act 2012 Part 2
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 103
Social Security Act 1991
24 Subparagraphs 32(1)(a)(ii) and 1157J(1)(a)(iv)
After “not-for-profit entity”, insert “(within the meaning of the Income
Tax Assessment Act 1997)”.
ComLaw Authoritative Act C2012A00169
Schedule 5 Other amendments
104 Australian Charities and Not-for-profits Commission (Consequential and
Transitional) Act 2012 No. 169, 2012
Schedule 5—Other amendments
Income Tax Assessment Act 1997
1 Section 30-102 (table item 12A.1.1, column headed “Fund, authority or institution”)
Omit “a *government entity”, substitute “an *Australian government
agency”.
2 Section 30-102 (paragraph (a) of table item 12A.1.2, column headed “Fund, authority or institution”)
Omit “a *government entity”, substitute “an *Australian government
agency”.
3 Section 30-102 (table item 12A.1.2, column headed “Fund, authority or institution”)
Omit “government entities”, substitute “Australian government
agencies”.
4 Section 30-102 (table item 12A.1.3, column headed “Fund, authority or institution”)
Omit “*government entity”, substitute “*Australian government
agency”.
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Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012
No. 169, 2012 105
[Minister’s second reading speech made in—
House of Representatives on 23 August 2012
Senate on 20 September 2012]
(143/12)
ComLaw Authoritative Act C2012A00169