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Australian Charities and Not-for-profits Commission Act 2012
In force
Administered by
Department of the Treasury
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C2012A00168
03 December 2012
-
11 April 2013
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Table of contents
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Chapter 1—Introduction
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Part 1-1—Preliminary
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Division 5—Preliminary
5-5 Short title
5-10 Commencement
5-15 Crown to be bound
5-20 Extension to external Territories
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Division 10—Guide to this Act
10-5 Guide to this Act
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Part 1-2—Objects of this Act
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Division 15—Objects of this Act
15-5 Objects of this Act
15-10 Commissioner to have regard to certain matters in exercising powers and functions
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Chapter 2—Registration of not-for-profit entities
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Part 2-1—Registration
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Division 20—Object of this Part
20-5 Object of this Part
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Division 25—Entitlement to registration
25-1 Simplified outline
25-5 Entitlement to registration
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Division 30—Process of registration
30-1 Simplified outline
30-5 Application of this Division to various kinds of registration
30-10 Applying for registration
30-15 Dealing with an application for registration
30-20 Registration of entity
30-25 Notifying outcome of application for registration
30-30 Date of effect of registration
30-35 Review of refusal of registration
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Division 35—Revoking registration
35-1 Simplified outline
35-5 Application of this Division to various kinds of registration
35-10 Revoking registration
35-15 Notice to registered entity to show cause
35-20 Review of revocation of registration
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Part 2-2—Australian Charities and Not-for-profits Register
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Division 40—Australian Charities and Not-for-profits Register
40-1 Simplified outline
40-5 Commissioner to maintain Australian Charities and Not-for-profits Register
40-10 Commissioner may withhold or remove information from Register
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Chapter 3—Responsibilities of registered entities
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Part 3-1—Governance standards and external conduct standards
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Division 45—Governance standards
45-1 Simplified outline
45-5 Object of this Division
45-10 Regulations establishing governance standards
45-15 Consultation
45-20 Parliamentary scrutiny of standards
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Division 50—External conduct standards
50-1 Simplified outline
50-5 Object of this Division
50-10 External conduct standards
50-15 Consultation
50-20 Parliamentary scrutiny of standards
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Part 3-2—Record keeping and reporting
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Division 55—Record keeping
55-1 Simplified outline
55-5 Registered entities must keep records
55-10 Recognised assessment activity
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Division 60—Reporting
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Subdivision 60-A—Overview
60-1 Simplified outline
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Subdivision 60-AA—Object of this Division
60-3 Object of this Division
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Subdivision 60-B—Annual information statements
60-5 Registered entities must give annual information statements
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Subdivision 60-C—Annual financial reports
60-10 Medium and large registered entities must give annual financial reports
60-15 Requirements for annual financial reports
60-20 Medium registered entities must have annual financial reports audited or reviewed
60-25 Large registered entities must have annual financial reports audited
60-30 Audit or review
60-35 Audit or review to be conducted in accordance with auditing standards
60-40 Auditor’s or reviewer’s independence declaration
60-45 Auditor’s report on annual financial report
60-50 Reviewer’s report on annual financial report
60-55 Auditor or reviewer to be provided with information and assistance
60-60 Basic religious charities
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Subdivision 60-D—Errors in information statements and financial reports
60-65 Errors in information statements and financial reports
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Subdivision 60-E—Additional reporting requirements
60-70 Object of this Subdivision
60-75 Additional reporting requirements—particular registered entity
60-80 Additional reporting requirements—classes of registered entities
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Subdivision 60-F—Substituted accounting periods
60-85 Commissioner may approve a different accounting period
60-90 Commissioner may impose conditions
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Subdivision 60-G—Collective and joint reporting
60-95 Commissioner may approve collective or joint reporting by related entities
60-100 Commissioner may impose conditions
60-105 Treatment of reporting groups as small, medium or large registered entities
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Part 3-3—Duty to notify
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Division 65—Duty to notify
65-1 Simplified outline
65-5 Registered entities must notify Commissioner of certain matters
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Chapter 4—Regulatory powers of the ACNC Commissioner
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Part 4-1—Information gathering and monitoring powers
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Division 70—Information gathering powers
70-1 Simplified outline
70-5 Commissioner may obtain information and documents
70-10 Commissioner may inspect and copy original documents
70-15 Commissioner may retain original documents
70-20 Commissioner may inspect and retain copies of documents
70-25 Self-incrimination
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Division 75—Monitoring
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Subdivision 75-A—Overview
75-1 Simplified outline
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Subdivision 75-B—Application of this Division
75-5 Provisions subject to monitoring
75-10 Information subject to monitoring
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Subdivision 75-C—Monitoring powers
75-15 ACNC officer may enter premises by consent or under a warrant
75-20 Monitoring powers of ACNC officers
75-25 Operating electronic equipment
75-30 Securing evidence of the contravention of a provision subject to monitoring
75-35 Individuals assisting ACNC officers
75-40 ACNC officer may ask questions and seek production of documents
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Subdivision 75-D—Obligations and incidental powers of ACNC officers
75-45 Consent
75-50 Announcement before entry under warrant
75-55 ACNC officer to be in possession of warrant
75-60 Details of warrant etc. to be given to occupier
75-65 Expert assistance to operate electronic equipment
75-70 Compensation for damage to electronic equipment
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Subdivision 75-E—Occupier’s rights and responsibilities
75-75 Occupier entitled to observe execution of warrant
75-80 Occupier to provide ACNC officer with facilities and assistance
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Subdivision 75-F—Monitoring warrants
75-85 Monitoring warrants
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Subdivision 75-G—Powers of issuing officers
75-90 Powers of issuing officers
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Subdivision 75-H—General provisions
75-95 Identity cards
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Part 4-2—Enforcement powers
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Division 80—Warnings
80-1 Simplified outline
80-5 Commissioner may issue formal warning
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Division 85—Directions
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Subdivision 85-A—Overview
85-1 Simplified outline
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Subdivision 85-B—Commissioner’s power to give directions
85-5 Commissioner may give directions in certain circumstances
85-10 Kinds of direction
85-15 Power to comply with directions
85-20 Variation and revocation of directions
85-25 Objections
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Subdivision 85-C—Non-compliance with a direction
85-30 Non-compliance with a direction
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Division 90—Enforceable undertakings
90-1 Simplified outline
90-5 Enforceable provisions
90-10 Acceptance of undertakings
90-15 Enforcement of undertakings
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Division 95—Injunctions
95-1 Simplified outline
95-5 Enforceable provisions
95-10 Injunctions relating to federally regulated entity etc.
95-15 Grant of injunctions
95-20 Interim injunctions
95-25 Discharging or varying injunctions
95-30 Certain limits on granting injunctions not to apply
95-35 Court to take account of objects of this Act
95-40 Other powers of a court unaffected
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Division 100—Suspension and removal of responsible entities
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Subdivision 100-A—Overview
100-1 Simplified outline
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Subdivision 100-B—Suspension and removal of responsible entities
100-5 Commissioner’s exercise of power under this Subdivision
100-10 Suspension of responsible entities
100-15 Removal of responsible entities
100-20 Effect of suspension or removal—suspended or removed responsible entities must not be reappointed
100-25 Effect of suspension or removal—prohibition on managing the registered entity
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Subdivision 100-C—Acting responsible entities
100-30 Appointment of acting responsible entities
100-35 Acting responsible entities of trusts with constitutional corporations as trustees
100-40 Terms and conditions of appointment of acting responsible entities
100-45 Termination of appointments of acting responsible entities
100-50 Resignation of acting responsible entities
100-55 Powers of acting responsible entities
100-60 Commissioner may give directions to acting responsible entities
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Subdivision 100-D—Special provisions about acting trustees
100-65 Property vesting orders
100-70 Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property
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Chapter 5—The Australian Charities and Not-for-profits Commission
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Part 5-1—The ACNC
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Division 105—Establishment and function of the ACNC
105-5 Establishment
105-10 Constitution of the ACNC
105-15 Function of the ACNC
105-20 ACNC has privileges and immunities of the Crown
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Part 5-2—The Commissioner
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Division 110—Establishment, functions and powers of the Commissioner
110-5 Establishment
110-10 Assistance functions of Commissioner
110-15 Powers of Commissioner
110-20 Working with the Advisory Board
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Division 115—Terms and conditions of appointment
115-5 Appointment
115-10 Term of appointment
115-15 Acting Commissioner
115-20 Remuneration
115-25 Leave of absence
115-30 Disclosure of interests to the Minister
115-35 Outside employment
115-40 Other terms and conditions
115-45 Resignation
115-50 Termination of appointment
115-55 Delegation
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Division 120—Staff and consultants
120-5 Staff
120-10 Consultants
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Part 5-3—Finance and reporting requirements
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Division 125—ACNC Special Account
125-5 ACNC Special Account
125-10 Credits to the Account
125-15 Purposes of the Account
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Division 130—Annual report
130-5 Annual report
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Chapter 6—The Advisory Board
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Part 6-1—The Advisory Board
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Division 135—Establishment, functions and powers
135-5 Establishment
135-10 Membership
135-15 Function and powers of Advisory Board
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Division 140—Terms and conditions of appointment of members of the Advisory Board
140-5 Appointment
140-10 Term of appointment
140-15 Remuneration and allowances
140-20 Standing obligation to disclose interests
140-25 Other terms and conditions
140-30 Resignation
140-35 Termination of appointment
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Division 145—Advisory Board procedures
145-5 Meetings of the Advisory Board
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Chapter 7—Miscellaneous
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Part 7-1—Secrecy
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Division 150—Secrecy
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Subdivision 150-A—Preliminary
150-5 Objects of this Division
150-10 Application of this Division to entities other than ACNC officers
150-15 Meaning of protected ACNC information
150-20 ACNC officer not required to provide information in certain cases
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Subdivision 150-B—Disclosure of protected ACNC information by ACNC officers
150-25 Offence—disclosure or use of protected ACNC information
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Subdivision 150-C—Authorised disclosure
150-30 Exception—disclosure in performance of duties under Act
150-35 Exception—disclosure on Register to achieve objects of this Act
150-40 Exception—disclosure to an Australian government agency
150-45 Exception—disclosure or use with consent
150-50 Exception—disclosure of information lawfully made available to the public
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Subdivision 150-D—On-disclosure of protected ACNC information
150-55 Offence—on-disclosure of protected ACNC information
150-60 Exception—on-disclosure or use for the purpose of the original exception
150-65 Exception—on-disclosure of information lawfully made available to the public
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Part 7-2—Review and appeals
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Division 155—Preliminary
155-5 Application of this Part
155-10 Decisions covered by single notice to be treated as single decision
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Division 160—Objections
160-5 How objections are to be made
160-10 When objection is to be made
160-15 Commissioner to decide objections
160-20 Entity may require Commissioner to make an objection decision
160-25 Entity may seek review of, or appeal against, Commissioner’s decision
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Division 165—AAT review of objection decisions and extension of time refusal decisions
165-5 Modified AAT Act to apply
165-10 Sections 27, 41 and 44A of the AAT Act not to apply to certain decisions
165-15 Modification of section 29 of the AAT Act
165-20 Modification of section 30 of the AAT Act
165-25 Modification of section 37 of the AAT Act
165-30 Modification of section 38 of the AAT Act
165-35 Modification of section 43 of the AAT Act
165-40 Grounds of objection and burden of proof
165-45 Implementation of Tribunal decisions
165-50 Pending review not to affect implementation of administrative decisions
165-55 Reviews may be combined
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Division 170—Court appeals against objection decisions
170-5 Time limit for appeals
170-10 Grounds of objection and burden of proof
170-15 Order of court on objection decision
170-20 Implementation of court order in respect of objection decision
170-25 Pending appeal not to affect implementation of administrative decisions
170-30 Appeals may be combined
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Part 7-3—Penalties
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Division 175—Administrative penalties
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Subdivision 175-A—Overview
175-1 Simplified outline
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Subdivision 175-B—Penalties for statements
175-5 Application of this Subdivision to statements
175-10 Penalty for false or misleading statements
175-15 Amount of penalty
175-20 Base penalty amount
175-25 Increase in penalty
175-30 Reduction of penalty if entity voluntarily tells the Commissioner
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Subdivision 175-C—Penalties for failing to lodge documents on time
175-35 Liability to penalty
175-40 Amount of penalty
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Subdivision 175-D—Machinery provisions for administrative penalties
175-45 Scope of Subdivision
175-50 Notification of liability
175-55 Due date for penalty
175-60 Remission of penalty
175-65 General interest charge on unpaid penalty
175-70 Collection of penalty by Commissioner of Taxation
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Part 7-4—Application of this Act to entities
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Division 180—Obligations, liabilities and offences
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Subdivision 180-A—Overview
180-1 Simplified outline
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Subdivision 180-B—Unincorporated associations and bodies of persons
180-5 Obligations and liabilities
180-10 Offences
180-15 Offences—defences
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Subdivision 180-C—Trusts
180-20 Obligations and liabilities
180-25 Offences
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Subdivision 180-D—Bodies corporate
180-30 Liabilities
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Subdivision 180-E—Rights of indemnity and contribution
180-35 Rights of indemnity and contribution
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Part 7-5—Constitutional matters
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Division 185—Constitutional matters
185-5 Concurrent operation of State and Territory laws
185-10 Compensation for acquisition of property
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Part 7-6—Forms and regulations
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Division 190—Requirements about giving material
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Subdivision 190-A—Object of this Division
190-5 Object of this Division
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Subdivision 190-B—General provisions
190-10 Approved forms
190-15 Commissioner may defer time for lodgement
190-20 Declaration by entity
190-25 Declaration by entity where agent gives document
190-30 Declaration by agent
190-35 Signing declarations
190-40 Returns etc. given by registered entities that can change the governing rules of other registered entities
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Division 195—Address for service
195-5 Address for service
195-10 How documents may be given
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Division 200—Regulations
200-5 Regulations
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Chapter 8—Interpretation
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Part 8-1—Core concepts
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Division 205—Core concepts
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Subdivision 205-A—Entities
205-5 Entities
205-10 Companies
205-15 Federally regulated entity
205-20 Constitutional corporation
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Subdivision 205-B—Registered entities
205-25 Small, medium and large registered entities
205-30 Responsible entity
205-35 Basic religious charity
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Subdivision 205-C—Other core concepts
205-40 Contribution
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Part 8-2—Dictionary
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Division 300—Dictionary
300-5 Dictionary