Commonwealth: Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (Cth)

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 No. 169, 2012 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 2 Commencement 3 Schedule(s) 4 Regulations Schedule 1—Application and transitional provisions Part 1—Dictionary Part 2—Registration Division 1—Endorsed entities Division 2—Entities endorsed for the operation of institutions Division 3—Opt‑out Division 4—Religious institutions Part 3—The Register Part 4—Reporting Part 5—ACNC annual report Part 6—Advisory Board Part 7—Protected information Part 8—Basic religious charities Part 9—Review of operation of ACNC Act Schedule 2—References to charities etc. Part 1—Deductible gift recipients Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Tax Laws Amendment (2009 Measures No. 5) Act 2009 Part 2—Tax exempt entities A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income Tax (Transitional Provisions) Act 1997 Tax Laws Amendment (2010 Measures No. 2) Act 2010 Part 3—Fringe benefits tax Fringe Benefits Tax Assessment Act 1986 Taxation Administration Act 1953 Part 4—Goods and services tax A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Part 5—Corporations Act 2001 Part 6—Customs Tariff Act 1995 Division 1—Definition Customs Tariff Act 1995 Division 2—Amendment that commences if Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 has not commenced Customs Tariff Act 1995 Division 3—Amendment that commences after Schedule 1 to the Customs Tariff Amendment (Schedule 4) Act 2012 Customs Tariff Act 1995 Part 7—Other amendments Aged Care Act 1997 Age Discrimination Act 2004 Aircraft Noise Levy Act 1995 A New Tax System (Family Assistance) (Administration) Act 1999 Anti‑Money Laundering and Counter‑Terrorism Financing Act 2006 Australian Postal Corporation Act 1989 Broadcasting Services Act 1992 Child Care Act 1972 Classification (Publications, Films and Computer Games) Act 1995 Competition and Consumer Act 2010 Copyright Act 1968 Disability Discrimination Act 1992 Disability Services Act 1986 Do Not Call Register Act 2006 Financial Transaction Reports Act 1988 Income Tax Assessment Act 1997 Insurance Act 1973 Racial Discrimination Act 1975 Sex Discrimination Act 1984 Social Security Act 1991 Spam Act 2003 Telecommunications Act 1997 Telecommunications (Consumer Protection and Service Standards) Act 1999 Schedule 3—Amendments consequential on the establishment of the ACNC Part 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012 Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Australian Business Number) Act 1999 Taxation Administration Act 1953 Tax Laws Amendment (2009 Measures No. 5) Act 2009 Part 2—Amendments commencing 6 months after Part 1 Taxation Administration Act 1953 Part 3—Corporations legislation Division 1—Amendments commencing at the same time as the Australian Charities and Not‑for‑profits Commission Act 2012 Australian Securities and Investments Commission Act 2001 Corporations Act 2001 Division 2—Amendments commencing on 1 July 2013 Corporations Act 2001 Schedule 4—Amendments contingent on the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 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 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997 Part 2—Amendments that commence after Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012 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 Income Tax Assessment Act 1997 Division 2—Other amendments Australian Charities and Not‑for‑profits Commission Act 2012 Broadcasting Services Act 1992 Classification (Publications, Films and Computer Games) Act 1995 Competition and Consumer Act 2010 Disability Services Act 1986 Fringe Benefits Tax Assessment Act 1986 Income Tax Assessment Act 1997 Sex Discrimination Act 1984 Social Security Act 1991 Schedule 5—Other amendments Income Tax Assessment Act 1997 Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 No. 169, 2012 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 [Assented to 3 December 2012] 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. 3 December 2012 2. Schedule 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012 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. 3 December 2012 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. 3 December 2012 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. 3 December 2012 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: 1 March 2013 (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. 3 December 2012 8. Schedule 3, Part 1 At the same time as Chapter 2 of the Australian Charities and Not‑for‑profits Commission Act 2012 commences. 3 December 2012 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. 3 June 2013 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. 3 December 2012 11. Schedule 3, Part 3, Division 2 The later of: 1 July 2013 (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. 3 December 2012 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. Does not commence 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: Does not commence (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. 4 December 2012 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. Schedule 1—Application and transitional provisions Part 1—Dictionary 1 Dictionary In this Schedule: ACNC Act means the Australian Charities and Not‑for‑profits Commission Act 2012. commencement day means the day on which this Schedule commences. Part 2—Registration Division 1—Endorsed entities 2 Charities (1) This item applies to an entity: (a) that, on the day before the commencement day, is endorsed under Subdivision 50‑B of the Income Tax Assessment Act 1997 as exempt from income tax because the entity is covered by item 1.1, 1.5, 1.5A or 1.5B of the table in section 50‑5 of that Act; and (b) to which item 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b) of this Schedule does not apply. (2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity). Charities for the advancement of religion (3) Subitems (4) and (5) apply if the entity notifies the Commissioner that, on the day before the commencement day, the entity was a charity with a purpose that was the advancement of religion. (4) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act. (5) A notice given under subitem (3) must be: (a) in the approved form; and (b) given to the Commissioner during the period of 12 months starting on the commencement day. Note: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular. 3 Health promotion charities (1) This item applies to an entity that, on the day before the commencement day, is: (a) endorsed under section 123D of the Fringe Benefits Tax Assessment Act 1986 as a health promotion charity; or (b) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient because the entity is a fund, authority or institution covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings). (2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as: (a) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (b) the subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or the control of diseases in human beings). 4 Public benevolent institutions (1) This item applies to an entity that, on the day before the commencement day, is: (a) endorsed under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution; or (b) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient because the entity is a fund, authority or institution covered by item 4.1.1 of the table in subsection 30‑45(1) of that Act (public benevolent institution). (2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as: (a) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (b) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution). Division 2—Entities endorsed for the operation of institutions 4A Scope of Division (1) This Division applies if, on the day before the commencement day, an entity (the operator) is: (a) endorsed under Subdivision 30‑BA of the Income Tax Assessment Act 1997 as a deductible gift recipient for the operation of one or more institutions covered by item 1.1.6 of the table in subsection 30‑20(1) of that Act (charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings); or (b) endorsed under that Subdivision as a deductible gift recipient for the operation of one or more institutions covered by item 4.1.1 of that table (public benevolent institution); or (c) endorsed under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 for the operation of one or more public benevolent institutions. (2) This Division applies: (a) for the purposes of this Act (other than item 5 of this Schedule) from the day before the commencement day; and (b) for the purposes of the ACNC Act and the taxation law from the commencement day. 4B Institutions treated as separate entity (1) The operator is treated as if it were 2 or 3 entities: (a) the entity (the non‑institution sub‑entity) the operator would be if it did not include the institutions; and (b) the entity (an institution sub‑entity) the operator would be if the operator included only the institutions (if any) mentioned in paragraph 4A(1)(a); and (c) the entity (an institution sub‑entity) the operator would be if the operator included only the institutions (if any) mentioned in paragraph 4A(1)(b) or (c). Effect of revocation of registration of institution sub‑entity (2) From the time (if any) the Commissioner of the ACNC revokes under the ACNC Act the registration of an institution sub‑entity: (a) paragraph (1)(a) has effect as if the reference in that paragraph to the institutions did not include a reference to the institutions included in the institution sub‑entity; and (b) paragraph (1)(b) or (c) (whichever applies to the institution sub‑entity) has no effect. 4C Non‑institution sub‑entity (1) The ABN of the operator is treated as being the ABN of the non‑institution sub‑entity. (2) If the operator was, apart from this Division, endorsed on the day before the commencement day as mentioned in paragraph 2(1)(a): (a) the non‑institution sub‑entity is treated, on that day, as being endorsed in that way; and (b) to avoid doubt, each institution sub‑entity is treated, on that day, as not being endorsed in that way. Note: Item 2 applies to that non‑institution sub‑entity 4D Institution sub‑entities ABN (1) The A New Tax System (Australian Business Number) Act 1999 applies to an institution sub‑entity as if the institution sub‑entity were carrying on an enterprise in Australia. (2) During the period: (a) starting on the commencement day; and (b) ending on the earlier of: (i) the day the Registrar of the Australian Business Register registers an institution sub‑entity in the Australian Business Register; and (ii) 12 months after the commencement day; paragraph 10(1)(a) of the A New Tax System (Australian Business Number) Act 1999 (entity must have applied for registration) does not apply to the institution sub‑entity. Note: Subitem (2) has the effect that the Registrar of the Australian Business Register must register the institution sub‑entity in the Australian Business Register (including allocating the institution sub‑entity an ABN). (3) During that period (and without limiting item 4C), the institution sub‑entity may treat the ABN of the non‑institution sub‑entity as being the ABN of the institution sub‑entity. Endorsements (4) In a case to which paragraph 4A(1)(a) applies: (a) the endorsement mentioned in that paragraph is treated as being an endorsement of the institution sub‑entity mentioned in paragraph 4B(1)(b); and (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as: (i) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (ii) the subtype of entity mentioned in column 2 of item 5 of that table (institution whose principal activity is to promote the prevention or the control of diseases in human beings). (5) In a case to which paragraph 4A(1)(b) applies: (a) the endorsement mentioned in that paragraph is treated as being an endorsement of the institution sub‑entity mentioned in paragraph 4B(1)(c); and (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as: (i) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (ii) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution). (6) In a case to which paragraph 4A(1)(c) applies: (a) the Commissioner of Taxation is treated as having endorsed the institution sub‑entity mentioned in paragraph 4B(1)(c) under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution; and (b) the Commissioner of the ACNC is treated as having registered the institution sub‑entity on the commencement day under Division 30 of the ACNC Act as: (i) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (ii) the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution). ACNC Act (7) For the purposes of the ACNC Act: (a) the institution sub‑entity mentioned in paragraph 4B(1)(b) of this Schedule is treated as being the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act for as long as each of the institutions included in the institution sub‑entity is an institution whose principal activity is to promote the prevention or the control of diseases in human beings; and (b) the institution sub‑entity mentioned in paragraph 4B(1)(c) of this Schedule is treated as being the subtype of entity mentioned in column 2 of item 6 of that table as long as each of the institutions included in the institution sub‑entity is a public benevolent institution. 4E Regulations The regulations may, for the purpose of giving effect to this Division, provide for how this Schedule, the ACNC Act or the taxation law applies in relation to the non‑institution sub‑entity or an institution sub‑entity. Division 3—Opt‑out 5 Opt‑out (1) This item applies to an entity that, during the period of 6 months starting on the commencement day, notifies the Commissioner of the ACNC, in the approved form, that the entity does not want this Part to apply to the entity. (2) Divisions 1, 2 and 4 do not apply, and are taken never to have applied, to the entity. (3) The Commissioner of Taxation is treated as having revoked, on the day before the commencement day, the entity's endorsements mentioned in paragraphs 426‑5(a), (b), (c), (d), (e), (f), (g) and (h) in Schedule 1 to the Taxation Administration Act 1953 (whichever are applicable). Division 4—Religious institutions 6 Religious institutions (1) This item applies to an entity: (a) that notifies the Commissioner of the ACNC that, on the day before the commencement day, the entity was exempt from income tax because the entity was covered by item 1.2 of the table in section 50‑5 of the Income Tax Assessment Act 1997; and (b) to which item 2, 3 or 4 or paragraph 4D(4)(b), (5)(b) or (6)(b) of this Schedule does not apply. (2) The Commissioner is treated as having registered the entity on the commencement day under Division 30 of the ACNC Act as: (a) the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity); and (b) the subtype of entity mentioned in column 2 of item 3 of that table (entity with a purpose that is the advancement of religion). (3) A notice given under paragraph (1)(a) must be: (a) in the approved form; and (b) given to the Commissioner during the period of 12 months starting on the commencement day. Note: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular. Part 3—The Register 7 The Register During the period of 15 months starting on the commencement day, Division 40 of the ACNC Act does not apply to information or documents that the Commissioner does not possess. Part 4—Reporting 8 Annual information statements (1) Subdivision 60‑B of the ACNC Act applies to the 2012‑13 financial year and later financial years. Substituted accounting periods (2) If, before 30 June 2013, an entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, Subdivision 60‑B of that Act applies, in relation to the 2012‑13 financial year, as if: (a) the reference in subsection 60‑5(1) to the financial year were a reference to the accounting period that starts during the financial year; and (b) the reference in subsection 60‑5(2) to 31 December in the following financial year were a reference to the last day of the 6 month period after the end of the accounting period. 9 Financial reporting General start time (1) Subdivision 60‑C of the ACNC Act applies to the 2013‑14 financial year and later financial years. Note: If, on or before 30 June 2013, an entity adopts under Subdivision 60‑F of the ACNC Act an accounting period that ends on a day (the substituted end day) other than 30 June, the effect of this subitem and Subdivision 60‑F is that Subdivision 60‑C of the ACNC Act will not apply to the entity before the day after the substituted end day during the 2013‑14 financial year. See also item 11. Voluntary reporting (2) A registered entity may give to the Commissioner a financial report for the 2012‑13 financial year. The ACNC Act (other than Subdivisions 60‑C and 175‑C) applies to the report as if the entity had been required to give the report to the Commissioner under Subdivision 60‑C. (3) To avoid doubt, the requirements of Subdivision 60‑C (including those set out in regulations made for the purposes of subsection 60‑15(1)) do not apply to a financial report given under subitem (2) of this item. Voluntary reporting—substituted accounting periods (4) If, before 30 June 2013, the registered entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, subitem (2) of this item applies as if the reference in the subitem to the 2012‑13 financial year were a reference to the accounting period that starts during that financial year. 10 Statements, reports and other documents given to other Australian government entities Statements etc. given under other Australian laws (1) The Commissioner may treat a statement, report or other document given under an Australian law to an Australian government agency (other than the Commissioner) by a registered entity (whether before or after the entity is registered) as being: (a) an information statement for a financial year given to the Commissioner in accordance with Subdivision 60‑B or 60‑D of the ACNC Act; or (b) the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D. (2) In determining whether to treat a statement, report or other document as mentioned in subitem (1), the Commissioner must have regard to the following matters: (a) what access the Commissioner has to the statement, report or other document; (b) whether the statement, report or other document contains: (i) the information required under the ACNC Act to be in the information statement or reports; or (ii) other information that relates to, or has the purpose of, enabling the same recognised assessment activities to be carried out in relation to registered entities; (c) the processes that have been undertaken to verify the information contained in the statement, report or other document. Example: An audit. (3) The Commissioner must notify the registered entity that the Commissioner has treated the statement, report or other document as mentioned in subitem (1). Financial reports given under the Schools Assistance Act 2008 (3A) The Commissioner must treat a report (or reports) given to the Minister as mentioned in section 24 of the Schools Assistance Act 2008 that cover the financial operations of a registered entity for a financial year (whether or not the report (or reports) also cover the financial operations of other entities) as being the reports mentioned in section 60‑10 of the ACNC Act for a financial year given to the Commissioner by the registered entity in accordance with Subdivision 60‑C (Annual financial reports) or 60‑D. Financial years to which this item applies (4) This item applies to: (a) the 2012‑13 financial year; and (b) the 2013‑14 financial year; and (c) the 2014‑15 financial year; and (d) any later financial year prescribed by the regulations for the purposes of this paragraph. Voluntary reporting—substituted accounting periods (5) If, before 30 June 2013, a registered entity adopts under Subdivision 60‑F of the ACNC Act an accounting period other than the financial year, subitems (1), (3A) and (4) of this item apply as if a reference in the subitems to a financial year were a reference to the accounting period that starts during that financial year. 11 Substituted accounting periods (1) The Commissioner is treated as having allowed an entity under section 60‑85 of the ACNC Act on the commencement day to adopt an accounting period that ends on a particular day (the substituted end day) (other than 30 June) each year if: (a) the entity is a registered entity on the commencement day because of Part 2 of this Schedule; and (b) the entity notifies the Commissioner that, under an Australian law, the entity is or was required to prepare a financial report for a period of 12 months that ended on the substituted end day during the 2012‑13 financial year. (2) A notice given under paragraph (1)(b) must be: (a) in the approved form; and (b) given to the Commissioner during the period of 6 months starting on the commencement day. Note: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice contains a statement that is false or misleading in a material particular. Part 5—ACNC annual report 12 Annual report (1) Section 130‑5 of the ACNC Act applies to the 2012‑13 financial year and later financial years. (2) However, for the 2012‑13 financial year, treat the references in that section to the financial year as being references to the period that: (a) starts on the commencement day; and (b) ends on 30 June 2013. Part 6—Advisory Board 13 Meetings of the Advisory Board (1) Section 145‑5 of the ACNC Act applies to the 2013‑14 financial year and later financial years. Meetings before 2013‑14 financial year (2) The Chair may convene meetings of the Advisory Board during the period that: (a) starts on the commencement day; and (b) ends on 30 June 2013. (3) The ACNC Act applies to a meeting convened under subitem (2) of this item in the same way as that Act applies to meetings convened under section 145‑5 of that Act. Part 7—Protected information 14 Protected taxation information Section 355‑25 in Schedule 1 to the Taxation Administration Act 1953 (disclosure of protected information by taxation officers) does not apply to an entity that makes a record of information or discloses information if: (a) the entity is a taxation officer; and (b) the record is made for or the disclosure is to the Commissioner of the ACNC for the purpose of the Commissioner performing any of his or her functions, or exercising any of his or her powers, under Division 40 of the ACNC Act (Australian Charities and Not‑for‑profits Register); and (c) the information is mentioned in subsection 40‑5(1) of that Act (information to be included in the Register); and (d) the record or disclosure is made during the period of 6 months starting on the commencement day. Note: Information obtained by an ACNC officer for the purposes of the ACNC Act may be protected ACNC information under Part 7‑1 of the ACNC Act. Part 8—Basic religious charities 15 Basic religious charities Subsection 205‑35(5) of the ACNC Act applies to grants received in the 2013‑14 financial year and later financial years. Part 9—Review of operation of ACNC Act 16 Review of operation of ACNC Act and this Act (1) The Minister must cause a review to be undertaken of the first 5 years of the operation of: (a) the ACNC Act; and (b) this Act. (2) The persons undertaking the review must give the Minister a written report of the review within 6 months after the end of the 5 year period. (3) The Minister must cause a copy of the report of the review to be laid before each House of the Parliament within 15 sitting days of that House after its receipt by the Minister. Schedule 2—References to charities etc. Part 1—Deductible gift recipients Income Tax Assessment Act 1936 1 Subsection 6(1) Insert: deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997. 2 Paragraph 23AG(1AA)(b) Repeal the paragraph, substitute: (b) the activities of the person's employer in operating a public fund that: (i) is covered by item 9.1.1 or 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and (ii) meets the special conditions mentioned in that item; 3 Subsections 102AAH(5) and 328(5) Omit "funds, authorities or institutions in Australia", substitute "deductible gift recipients". Income Tax Assessment Act 1997 4 Subsection 30‑20(1) (table) Repeal the table, substitute: Health—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 1.1.1 a public hospital the public hospital must be: none (a) an *Australian government agency; or (b) a *registered charity 1.1.2 a hospital carried on by a society or association the society or association must be a *registered charity none 1.1.3 a public fund maintained for: (a) the public fund must have been established before 23 October 1963; and none (a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or (b) the public fund must: (b) the establishment of such hospitals (i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (ii) not be an *ACNC type of entity; and (c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) 1.1.4 a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants the public authority must be: the gift must be made for such research (a) an *Australian government agency; or (b) a *registered charity 1.1.5 a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants the public institution must be: none (a) an *Australian government agency; or (b) a *registered charity 1.1.6 a *registered health promotion charity none none 1.1.7 a public ambulance service the public ambulance service must be: none (a) an *Australian government agency; or (b) a *registered charity 1.1.8 a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 (a) the public fund must: none (i) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (ii) not be an *ACNC type of entity; and (b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 5 Subsection 30‑25(1) (table) Repeal the table, substitute: Education—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 2.1.1 a public university the public university must be: none (a) an *Australian government agency; or (b) a *registered charity 2.1.2 a public fund for the establishment of a public university (a) the public fund must be: none (i) an *Australian government agency; or (ii) a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 2.1.3 an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 the institution must be: none (a) an *Australian government agency; or (b) a *registered charity 2.1.4 a residential educational institution affiliated under statutory provisions with a public university (a) the residential educational institution must be a *registered charity; and none (b) the public university must satisfy the special conditions set out in item 2.1.1 2.1.5 a residential educational institution established by the Commonwealth none none 2.1.6 a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (a) the residential educational institution must be: none (i) an *Australian government agency; or (ii) a *registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3 2.1.7 an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be: see section 30‑30 (a) an *Australian government agency; or (b) a *registered charity 2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia the public fund must: none (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (b) not be an *ACNC type of entity 2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia the public fund must: none (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (b) not be an *ACNC type of entity 2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: the public fund must: none (a) a government; or (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (b) a public authority; or (b) not be an *ACNC type of entity (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association 2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30‑35 applies the public fund must: none (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (b) not be an *ACNC type of entity 2.1.12 a government school that: none none (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students 2.1.13 a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30‑37 applies the public fund must be: none (a) a *registered charity; or (b) operated by a registered charity 6 Section 30‑35 (heading) Repeal the heading, substitute: 30‑35 Rural schools hostel buildings 7 Subsection 30‑35(1) Repeal the subsection, substitute: (1) For the purposes of item 2.1.11 of the table in subsection 30‑25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4). 8 Subsection 30‑40(1) (table) Repeal the table, substitute: Research—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 3.1.1 a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936 the approved research institute must: the gift must be made for purposes of scientific research in the field of natural or applied science (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or (b) not be an *ACNC type of entity 9 Subsection 30‑45(1) (table) Repeal the table (including the note), substitute: Welfare and rights—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 4.1.1 a *registered public benevolent institution none none 4.1.2 a public fund maintained for the purpose of providing money for: the public fund must: none (a) *registered public benevolent institutions; or (a) have been established before 23 October 1963; and (b) the establishment of registered public benevolent institutions (b) be: (i) a *registered charity; or (ii) operated by a registered charity 4.1.3 a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances the public fund must: none (a) be an *Australian government agency; or (b) be a *registered charity; or (c) not be an *ACNC type of entity 4.1.4 a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30‑EA the public fund must be a *registered charity the gift must be made after 30 June 2003 4.1.5 a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in Australia in distress as a result of a disaster to which subsection 30‑45A(1) or 30‑46(1) applies the public fund must: see subsections 30‑45A(4) and 30‑46(2) (a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity 4.1.6 an institution whose principal activity is one or both of the following: the institution must be a *registered charity none (a) providing short‑term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners; (b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners 4.1.7 an institution that would be a public benevolent institution, but for one or both of the following: the institution must be a *registered charity none (a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity); (b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity) 10 Subsection 30‑50(1) (table) Repeal the table, substitute: Defence—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 5.1.1 the Commonwealth or a State none the gift must be made for purposes of defence 5.1.2 a public institution or public fund established and maintained for the comfort, recreation or welfare of members of: the public institution or public fund must be: none (a) the armed forces of any part of Her Majesty's dominions; or (a) an *Australian government agency; or (b) any allied or other foreign force serving in association with Her Majesty's armed forces (b) a *registered charity 5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that: the public fund must be: the gift must be made within the 2 years beginning on the day on which: (a) is located in Australia; and