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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
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:
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.