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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 read a third time

 

 

 

 

 

 

 

 

 

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................................................................................... 1

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                                                                                   15

Part 6—Advisory Board                                                                                             16

Part 7—Protected information                                                                                17

Part 8—Basic religious charities                                                                             18

Part 9—Review of operation of ACNC Act                                                    19

Schedule 2—References to charities etc.                                                                 20

Part 1—Deductible gift recipients                                                                         20

Income Tax Assessment Act 1936                                                                             20

Income Tax Assessment Act 1997                                                                             20

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     41

Part 2—Tax exempt entities                                                                                      42

A New Tax System (Goods and Services Tax) Act 1999                                       42

Income Tax Assessment Act 1936                                                                             42

Income Tax Assessment Act 1997                                                                             42

Income Tax (Transitional Provisions) Act 1997                                                   44

Tax Laws Amendment (2010 Measures No. 2) Act 2010                                     44

Part 3—Fringe benefits tax                                                                                       46

Fringe Benefits Tax Assessment Act 1986                                                              46

Taxation Administration Act 1953                                                                          49

Part 4—Goods and services tax                                                                              50

A New Tax System (Goods and Services Tax) Act 1999                                       50

Taxation Administration Act 1953                                                                          57

Part 5—Corporations Act 2001                                                                              58

Part 6—Customs Tariff Act 1995                                                                          60

Division 1—Definition                                                                                               60

Customs Tariff Act 1995                                                                                            60

Division 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced                                                                                   60

Customs Tariff Act 1995                                                                                            60

Division 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012                                                                                                                61

Customs Tariff Act 1995                                                                                            61

Part 7—Other amendments                                                                                       62

Aged Care Act 1997                                                                                                   62

Age Discrimination Act 2004                                                                                   62

Aircraft Noise Levy Act 1995                                                                                   63

A New Tax System (Family Assistance) (Administration) Act 1999                  64

Anti-Money Laundering and Counter-Terrorism Financing Act 2006            64

Australian Postal Corporation Act 1989                                                              64

Broadcasting Services Act 1992                                                                              65

Child Care Act 1972                                                                                                  65

Classification (Publications, Films and Computer Games) Act 1995              67

Competition and Consumer Act 2010                                                                    68

Copyright Act 1968                                                                                                    70

Disability Discrimination Act 1992                                                                        71

Disability Services Act 1986                                                                                    71

Do Not Call Register Act 2006                                                                                72

Financial Transaction Reports Act 1988                                                              73

Income Tax Assessment Act 1997                                                                             73

Insurance Act 1973                                                                                                    73

Racial Discrimination Act 1975                                                                              74

Sex Discrimination Act 1984                                                                                    74

Social Security Act 1991                                                                                           75

Spam Act 2003                                                                                                            77

Telecommunications Act 1997                                                                                 78

Telecommunications (Consumer Protection and Service Standards) Act 1999   79

Schedule 3—Amendments consequential on the establishment of the ACNC      80

Part 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                               80

Administrative Decisions (Judicial Review) Act 1977                                        80

A New Tax System (Australian Business Number) Act 1999                               80

Taxation Administration Act 1953                                                                          81

Tax Laws Amendment (2009 Measures No. 5) Act 2009                                     84

Part 2—Amendments commencing 6 months after Part 1                        85

Taxation Administration Act 1953                                                                          85

Part 3—Corporations legislation                                                                             86

Division 1—Amendments commencing at the same time as the Australian Charities and Not-for-profits Commission Act 2012                                                                                                       86

Australian Securities and Investments Commission Act 2001                           86

Corporations Act 2001                                                                                              86

Division 2—Amendments commencing on 1 July 2013                                     90

Corporations Act 2001                                                                                              90

Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                         93

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 93

Fringe Benefits Tax Assessment Act 1986                                                              93

Income Tax Assessment Act 1997                                                                             93

Part 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2012                                      95

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    95

Income Tax Assessment Act 1997                                                                             95

Division 2—Other amendments                                                                               95

Australian Charities and Not-for-profits Commission Act 2012                      95

Broadcasting Services Act 1992                                                                              96

Classification (Publications, Films and Computer Games) Act 1995              96

Competition and Consumer Act 2010                                                                    96

Disability Services Act 1986                                                                                    96

Fringe Benefits Tax Assessment Act 1986                                                              96

Income Tax Assessment Act 1997                                                                             97

Sex Discrimination Act 1984                                                                                    97

Social Security Act 1991                                                                                           97

Schedule 5—Other amendments                                                                                  98

Income Tax Assessment Act 1997                                                                             98

 



This Bill originated in the House of Representatives; and, having this day passed, is now ready for presentation to the Senate for its concurrence.

B.C. WRIGHT

Clerk of the House of Representatives

House of Representatives

18 September 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

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.