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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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C2024C00721 (C09)
14 October 2024
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Chapter 1—Introduction
Part 1 1—Preliminary
Division 5—Preliminary
5 5 Short title
5 10 Commencement
5 15 Crown to be bound
5 20 Extension to external Territories
Division 10—Guide to this Act
10 5 Guide to this Act
Part 1 2—Objects of this Act
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
Subdivision 60 AA—Object of this Division
60 3 Object of this Division
Subdivision 60 B—Annual information statements
60 5 Registered entities must give annual information statements
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
Subdivision 60 D—Errors in information statements and financial reports
60 65 Errors in information statements and financial reports
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
Subdivision 60 F—Substituted accounting periods
60 85 Commissioner may approve a different accounting period
60 90 Commissioner may impose conditions
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
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
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 Disclosure of 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—ART review of objection decisions and extension of time refusal decisions
165 5 ART Act applies subject to this Division
165 10 Special rules for objection decisions or extension of time refusal decisions
165 15 When and how to apply to the ART
165 20 Parties to proceedings for review
165 25 Giving documents to the ART
165 30 Grounds of objection and burden of proof
165 35 Implementation of ART 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
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history