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Bill
- Schedule 1—Application and transitional provisions
- Schedule 2—References to charities etc.
- Schedule 3—Amendments consequential on the establishment of the ACNC
- Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012
- Schedule 5—Other amendments
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:
This Act may be cited as the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 .
(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.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provision(s) |
Commencement |
Date/Details |
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1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table |
The day this Act receives the Royal Assent. |
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2. Schedule 1 |
At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences. |
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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. |
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At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences. |
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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. |
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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. |
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7. Schedule 2, Part 7 |
At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences. |
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8. Schedule 3, Part 1 |
At the same time as Chapter 2 of the Australian Charities and Not-for-profits Commission Act 2012 commences. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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15. Schedule 5 |
The day after this Act receives the Royal Assent. |
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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.
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.
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.