Australian Charities and Not-for-profits Commission Regulation 2013

Link to law: https://www.comlaw.gov.au/Details/F2013L00401

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Australian Charities and Not‑for‑profits Commission Regulation 2013
 
Select Legislative Instrument No. 22, 2013
I, Quentin Bryce, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Australian Charities and Not‑for‑profits Commission Act 2012.
Dated 1 March 2013
Quentin Bryce
Governor‑General
By Her Excellency’s Command
David Bradbury
Assistant Treasurer
 
  
  
  
Contents
Part 1—Preliminary                                                                                                             1
1............ Name of regulation.............................................................................. 1
2............ Commencement................................................................................... 1
3............ Authority............................................................................................. 1
4............ Definitions.......................................................................................... 1
Part 2‑2—Australian Charities and Not‑for‑profits Register                     2
Division 40—Australian Charities and Not‑for‑profits Register          2
Subdivision 40‑A—Additional information that must be included on Register              2
40.1....... Additional information that must be included on Register................... 2
 
Part 1—Preliminary
  
1  Name of regulation
                   This regulation is the Australian Charities and Not‑for‑profits Commission Regulation 2013.
2  Commencement
                   This regulation commences on the day after it is registered.
3  Authority
                   This regulation is made under the Australian Charities and Not‑for‑profits Commission Act 2012.
4  Definitions
                   In this regulation:
Act means the Australian Charities and Not‑for‑profits Commission Act 2012.
Register: see section 300‑5 of the Act.
registered entity means an entity that is registered under Part 2‑1 of the Act.
Part 2‑2—Australian Charities and Not‑for‑profits Register
Division 40—Australian Charities and Not‑for‑profits Register
  
Subdivision 40‑A—Additional information that must be included on Register
 
40.1  Additional information that must be included on Register
                   For paragraph 40‑5(1)(g) of the Act, the information in an item in the following table is specified if the conditions (if any) mentioned in the item exist.
 
Additional information

Item
Information
Condition(s)

1
Whether, for a financial year (or substituted accounting period), a registered entity is:
(a) a small registered entity; or
(b) a medium registered entity; or
(c)  a large registered entity; or
(d) a basic religious charity
The Commissioner:
(a) has received an annual information statement or annual financial report for the financial year; or
(b) has otherwise become aware of the information because:
(i)   the information was not provided as described in paragraph (a); or
(ii)  the information provided as described in paragraph (a) was incorrect

2
The countries (other than Australia) in which a registered entity operates
The Commissioner:
(a) has received the information from the registered entity; or
(b) has otherwise become aware of the information because:
(i)   the information was not received from the registered entity; or
(ii)  the information provided by the registered entity was incorrect

3
The States or Territories in which a registered entity operates
The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register

4
Other names by which a registered entity may be publicly known
Both of the following:
(a) the registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register;
(b) the use of the name is not contrary to an Australian law

5
The categories of benefit recipients of a registered entity
The Commissioner:
(a) has received an annual information statement for that financial year; or
(b) has otherwise become aware of the information because:
(i)   the information was not provided as described in paragraph (a); or
(ii)  the information provided as described in paragraph (a) was incorrect

6
Either:
(a) a copy of an annual report of a registered entity for a financial year (or substituted accounting period); or
(b) an electronic link to a registered entity’s annual report, on a website maintained by the entity
The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register

7
An annual or financial reports of a registered entity for a financial year (or substituted accounting period) before the 2012‑13 financial year
Either:
(a) the registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register; or
(b) an Australian government agency has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register, and the reports are publicly available

8
The day a registered entity was established in Australia
The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register

9
Both of the following:
(a) whether, for a financial year (or a substituted accounting period), a registered entity has been approved by the Commissioner to prepare and lodge joint or collective reports under Subdivision 60‑G of the Act;
(b) if so—the other registered entity or entities that are grouped with a registered entity under Subdivision 60‑G of the Act
 

10
An electronic link to a website maintained by a registered entity
The registered entity has voluntarily disclosed the information to the Commissioner for the purpose of being included on the Register

11
A statement that a registered entity has failed to give the Commissioner a report or statement required by Division 60 of the Act
Both of the following:
(a) the registered entity has not given Commissioner a report or statement required by Division 60 of the Act;
(b) More than 6 months (or a longer period allowed by the Commissioner for the purposes of this item) have elapsed since the day the report or statement was required to be given

Note 1:       For items 1 and 5 of the table, an example of the Commissioner becoming aware of information is where:
(a)    a registered entity has given the Commissioner incorrect information in an annual information statement or annual financial statement; and
(b)    through an audit or review of the registered entity, the Commissioner then becomes aware of the correct information.
Note 2:       For item 4 of the table, information that may be included on the Register includes:
(a)    a registered business name under the Business Names Registration Act 2011; and
(b)    a name on a notified State or Territory register under that Act.
Note 3:       For item 5 of the table, a benefit recipient of a registered entity includes an entity or cause that the registered entity assists or furthers in undertaking its purpose.