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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

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

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

 

No.      , 2012

 

(Treasury)

 

 

 

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

Part 3—The Register                                                                                                    10

Part 4—Reporting                                                                                                          11

Part 5—ACNC annual report                                                                                   14

Part 6—Advisory Board                                                                                             15

Part 7—Protected information                                                                                16

Part 8—Basic religious charities                                                                             17

Part 9—Review of operation of ACNC Act                                                    18

Schedule 2—References to charities etc.                                                                 19

Part 1—Deductible gift recipients                                                                         19

Income Tax Assessment Act 1936                                                                             19

Income Tax Assessment Act 1997                                                                             19

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     40

Part 2—Tax exempt entities                                                                                      41

A New Tax System (Goods and Services Tax) Act 1999                                       41

Income Tax Assessment Act 1936                                                                             41

Income Tax Assessment Act 1997                                                                             41

Income Tax (Transitional Provisions) Act 1997                                                   43

Tax Laws Amendment (2010 Measures No. 2) Act 2010                                     43

Part 3—Fringe benefits tax                                                                                       45

Fringe Benefits Tax Assessment Act 1986                                                              45

Taxation Administration Act 1953                                                                          48

Part 4—Goods and services tax                                                                              49

A New Tax System (Goods and Services Tax) Act 1999                                       49

Taxation Administration Act 1953                                                                          56

Part 5—Corporations Act 2001                                                                              57

Part 6—Customs Tariff Act 1995                                                                          59

Division 1—Definition                                                                                               59

Customs Tariff Act 1995                                                                                            59

Division 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced                                                                                   59

Customs Tariff Act 1995                                                                                            59

Division 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012                                                                                                                60

Customs Tariff Act 1995                                                                                            60

Part 7—Other amendments                                                                                       61

Aged Care Act 1997                                                                                                   61

Age Discrimination Act 2004                                                                                   61

Aircraft Noise Levy Act 1995                                                                                   62

A New Tax System (Family Assistance) (Administration) Act 1999                  63

Anti-Money Laundering and Counter-Terrorism Financing Act 2006            63

Australian Postal Corporation Act 1989                                                              63

Broadcasting Services Act 1992                                                                              64

Child Care Act 1972                                                                                                  64

Classification (Publications, Films and Computer Games) Act 1995              66

Competition and Consumer Act 2010                                                                    67

Copyright Act 1968                                                                                                    69

Disability Discrimination Act 1992                                                                        70

Disability Services Act 1986                                                                                    70

Do Not Call Register Act 2006                                                                                71

Financial Transaction Reports Act 1988                                                              72

Income Tax Assessment Act 1997                                                                             72

Insurance Act 1973                                                                                                    72

Racial Discrimination Act 1975                                                                              73

Sex Discrimination Act 1984                                                                                    73

Social Security Act 1991                                                                                           74

Spam Act 2003                                                                                                            76

Telecommunications Act 1997                                                                                 77

Telecommunications (Consumer Protection and Service Standards) Act 1999   78

Schedule 3—Amendments consequential on the establishment of the ACNC      79

Part 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                               79

Administrative Decisions (Judicial Review) Act 1977                                        79

A New Tax System (Australian Business Number) Act 1999                               79

Taxation Administration Act 1953                                                                          80

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     82

Part 2—Amendments commencing 6 months after Part 1                        83

Taxation Administration Act 1953                                                                          83

Part 3—Corporations legislation                                                                             84

Division 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                                                       84

Australian Securities and Investments Commission Act 2001                           84

Corporations Act 2001                                                                                              84

Division 2—Amendments commencing on 1 July 2013                                     88

Corporations Act 2001                                                                                              88

Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                         91

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 91

Fringe Benefits Tax Assessment Act 1986                                                              91

Income Tax Assessment Act 1997                                                                             91

Part 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                      93

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    93

Income Tax Assessment Act 1997                                                                             93

Division 2—Other amendments                                                                               93

Australian Charities and Not-for-profits Commission Act 2012                      93

Broadcasting Services Act 1992                                                                              94

Classification (Publications, Films and Computer Games) Act 1995              94

Competition and Consumer Act 2010                                                                    94

Disability Services Act 1986                                                                                    94

Fringe Benefits Tax Assessment Act 1986                                                              94

Income Tax Assessment Act 1997                                                                             95

Sex Discrimination Act 1984                                                                                    95

Social Security Act 1991                                                                                           95

Schedule 5—Other amendments                                                                                  96

Income Tax Assessment Act 1997                                                                             96

 



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.