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Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012

2010-2011-2012

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

As passed by both Houses

 

 

 

 

 

 

 

 

 

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012

 

No.      , 2012

 

 

 

 

 

A Bill for 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

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 4

4............ Regulations......................................................................................... 4

Schedule 1—Application and transitional provisions                                       5

Part 1—Dictionary                                                                                                           5

Part 2—Registration                                                                                                       6

Division 1—Endorsed entities                                                                                     6

Division 2—Entities endorsed for the operation of institutions                            8

Division 3—Opt-out                                                                                                   11

Division 4—Religious institutions                                                                            12

Part 3—The Register                                                                                                    13

Part 4—Reporting                                                                                                          14

Part 5—ACNC annual report                                                                                   18

Part 6—Advisory Board                                                                                             19

Part 7—Protected information                                                                                20

Part 8—Basic religious charities                                                                             21

Part 9—Review of operation of ACNC Act                                                    22

Schedule 2—References to charities etc.                                                                 23

Part 1—Deductible gift recipients                                                                         23

Income Tax Assessment Act 1936                                                                             23

Income Tax Assessment Act 1997                                                                             23

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     44

Part 2—Tax exempt entities                                                                                      45

A New Tax System (Goods and Services Tax) Act 1999                                       45

Income Tax Assessment Act 1936                                                                             45

Income Tax Assessment Act 1997                                                                             45

Income Tax (Transitional Provisions) Act 1997                                                   47

Tax Laws Amendment (2010 Measures No. 2) Act 2010                                     47

Part 3—Fringe benefits tax                                                                                       49

Fringe Benefits Tax Assessment Act 1986                                                              49

Taxation Administration Act 1953                                                                          52

Part 4—Goods and services tax                                                                              53

A New Tax System (Goods and Services Tax) Act 1999                                       53

Taxation Administration Act 1953                                                                          60

Part 5—Corporations Act 2001                                                                              61

Part 6—Customs Tariff Act 1995                                                                          63

Division 1—Definition                                                                                               63

Customs Tariff Act 1995                                                                                            63

Division 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced                                                                                   63

Customs Tariff Act 1995                                                                                            63

Division 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012                                                                                                                64

Customs Tariff Act 1995                                                                                            64

Part 7—Other amendments                                                                                       65

Aged Care Act 1997                                                                                                   65

Age Discrimination Act 2004                                                                                   65

Aircraft Noise Levy Act 1995                                                                                   66

A New Tax System (Family Assistance) (Administration) Act 1999                  67

Anti-Money Laundering and Counter-Terrorism Financing Act 2006            67

Australian Postal Corporation Act 1989                                                              67

Broadcasting Services Act 1992                                                                              68

Child Care Act 1972                                                                                                  68

Classification (Publications, Films and Computer Games) Act 1995              70

Competition and Consumer Act 2010                                                                    71

Copyright Act 1968                                                                                                    73

Disability Discrimination Act 1992                                                                        74

Disability Services Act 1986                                                                                    74

Do Not Call Register Act 2006                                                                                75

Financial Transaction Reports Act 1988                                                              76

Income Tax Assessment Act 1997                                                                             76

Insurance Act 1973                                                                                                    76

Racial Discrimination Act 1975                                                                              77

Sex Discrimination Act 1984                                                                                    77

Social Security Act 1991                                                                                           78

Spam Act 2003                                                                                                            80

Telecommunications Act 1997                                                                                 81

Telecommunications (Consumer Protection and Service Standards) Act 1999   82

Schedule 3—Amendments consequential on the establishment of the ACNC      83

Part 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                               83

Administrative Decisions (Judicial Review) Act 1977                                        83

A New Tax System (Australian Business Number) Act 1999                               83

Taxation Administration Act 1953                                                                          84

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     87

Part 2—Amendments commencing 6 months after Part 1                        88

Taxation Administration Act 1953                                                                          88

Part 3—Corporations legislation                                                                             89

Division 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                                                       89

Australian Securities and Investments Commission Act 2001                           89

Corporations Act 2001                                                                                              89

Division 2—Amendments commencing on 1 July 2013                                     93

Corporations Act 2001                                                                                              93

Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                         96

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 96

Fringe Benefits Tax Assessment Act 1986                                                              96

Income Tax Assessment Act 1997                                                                             96

Part 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                      98

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    98

Income Tax Assessment Act 1997                                                                             98

Division 2—Other amendments                                                                               98

Australian Charities and Not-for-profits Commission Act 2012                      98

Broadcasting Services Act 1992                                                                              99

Classification (Publications, Films and Computer Games) Act 1995              99

Competition and Consumer Act 2010                                                                    99

Disability Services Act 1986                                                                                    99

Fringe Benefits Tax Assessment Act 1986                                                              99

Income Tax Assessment Act 1997                                                                           100

Sex Discrimination Act 1984                                                                                  100

Social Security Act 1991                                                                                         100

Schedule 5—Other amendments                                                                                101

Income Tax Assessment Act 1997                                                                           101

 



A Bill for 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

The Parliament of Australia enacts:

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.

 

2.  Schedule 1

At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences.

 

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.

 

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.

 

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.

 

6.  Schedule 2, Part 6, Division 3

The later of:

(a) the time Chapter 2 of the Australian 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.

 

8.  Schedule 3, Part 1

At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences.

 

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.

 

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.

 

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.

 

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.

 

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.

 

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.

 

15.  Schedule 5

The day after this Act receives the Royal Assent.

 

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.

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.