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Australian Charities and Not-for-profits Commission Regulations 2022
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Australian Charities and Not-for-profits Commission Act 2012
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F2023C01018 (C01)
01 November 2023
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Part 1 1—Preliminary
1.1 Name
1.3 Authority
1.5 Definitions
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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
Subdivision 40 A—Additional information that must be included on Register
40.1 Additional information that must be included on Register
Subdivision 40 B—Information withheld or removed from Register
40.10 Information withheld from Register
Division 45—Governance standards
Subdivision 45 A—Preliminary
45.1 Simplified outline—how the governance standards apply
45.2 Purpose of this Division
45.3 Interpretation of governance standards
Subdivision 45 B—Governance standards
45.5 Governance standard 1—Purposes and not for profit nature of a registered entity
45.10 Governance standard 2—Accountability to members
45.15 Governance standard 3—Compliance with Australian laws
45.20 Governance standard 4—Suitability of responsible entities
45.25 Governance standard 5—Duties of responsible entities
45.30 Governance standard 6—Maintaining and enhancing public trust and confidence in the Australian not for profit sector
Subdivision 45 C—Protections under governance standard 5
45.100 Reasonable steps taken to ensure compliance with duties
45.105 Protection 1
45.110 Protection 2
45.115 Protection 3
45.120 Protection 4
Subdivision 45 D—Disqualified Responsible Entities Register
45.150 Disqualified Responsible Entities Register
Division 50—External conduct standards
Subdivision 50 A—Preliminary
50.1 Simplified outline—how the external conduct standards apply
50.2 Interpretation
50.3 Purpose of this Division
50.4 Application—operating outside Australia
Subdivision 50 B—Standards about public accountability and financial matters
50.20 Standard 1—Activities and control of resources (including funds)
50.25 Standard 2—Annual review of overseas activities and record keeping
Subdivision 50 C—Standards about conduct outside Australia
50.30 Standard 3—Anti fraud and anti corruption
50.35 Standard 4—Protection of vulnerable individuals
Division 60—Requirements for annual financial reports
Subdivision 60 A—Purpose of Division 60
60.1 Purpose of this Division
Subdivision 60 B—Requirements for annual financial reports (core rules)
60.5 Contents of annual financial report
60.10 Financial statements and notes
60.15 Responsible entities’ declaration
Subdivision 60 BA—Auditors
60.17 Prescribed entities undertaking audits or reviews
Subdivision 60 C—Requirements for annual financial reports (special rules)
60.20 Application of Subdivision 60 C
60.25 Resolution of inconsistency
60.30 Special purpose financial statements
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Part 8 1—Core concepts
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Division 205—Core concepts
205.1 Small and medium registered entities
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Part 9-1—Application, saving and transitional provisions
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Division 305—Application of this instrument as originally made
305.1 Application provision—information included on Register
305.5 Application provision—review of overseas activities
305.10 Application provision—financial reports
305.15 Application provision—small, medium and large registered entities
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes