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

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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

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:

1Short title

This Act may be cited as the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.

2Commencement
  1. (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.

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.

3 December 2012

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.

1 March 2013

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:

(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.

1 July 2013

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.

3 December 2012

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.

Does not commence

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.

Does not commence

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.

  1. (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.

3Schedule(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.

4Regulations

The Governor‑General may make regulations prescribing matters:

  1. (a)

    required or permitted by this Act to be prescribed; or

  2. (b)

    necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Schedule 1—Application and transitional provisions

Part 1Dictionary

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 2RegistrationDivision 1Endorsed entities

2

Charities

(1) This item applies to an entity:

  1. (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

  2. (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:

  1. (a)

    in the approved form; and

  2. (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:

  1. (a)

    endorsed under section 123D of the Fringe Benefits Tax Assessment Act 1986 as a health promotion charity; or

  2. (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:

  1. (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

  2. (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:

  1. (a)

    endorsed under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 as a public benevolent institution; or

  2. (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:

  1. (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

  2. (b)

    the subtype of entity mentioned in column 2 of item 6 of that table (public benevolent institution).

Division 2Entities 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:

  1. (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

  2. (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

  3. (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:

  1. (a)

    for the purposes of this Act (other than item 5 of this Schedule) from the day before the commencement day; and

  2. (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:

  1. (a)

    the entity (the non‑institution sub‑entity) the operator would be if it did not include the institutions; and

  2. (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

  3. (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:

  1. (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

  2. (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):

  1. (a)

    the non‑institution sub‑entity is treated, on that day, as being endorsed in that way; and

  2. (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:

  1. (a)

    starting on the commencement day; and

  2. (b)

    ending on the earlier of:

    1. (i)

      the day the Registrar of the Australian Business Register registers an institution sub‑entity in the Australian Business Register; and

    2. (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:

  1. (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

  2. (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:

    1. (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

    2. (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:

  1. (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

  2. (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:

    1. (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

    2. (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:

  1. (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

  2. (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:

    1. (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

    2. (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:

  1. (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

  2. (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 3Opt‑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 4Religious institutions

6

Religious institutions

(1) This item applies to an entity:

  1. (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

  2. (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:

  1. (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

  2. (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:

  1. (a)

    in the approved form; and

  2. (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 3The 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 4Reporting

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:

  1. (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

  2. (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.

  1. 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:

  1. (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

  2. (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:

  1. (a)

    what access the Commissioner has to the statement, report or other document;

  2. (b)

    whether the statement, report or other document contains:

    1. (i)

      the information required under the ACNC Act to be in the information statement or reports; or

    2. (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;

  3. (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:

  1. (a)

    the 2012‑13 financial year; and

  2. (b)

    the 2013‑14 financial year; and

  3. (c)

    the 2014‑15 financial year; and

  4. (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:

  1. (a)

    the entity is a registered entity on the commencement day because of Part 2 of this Schedule; and

  2. (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:

  1. (a)

    in the approved form; and

  2. (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 5ACNC 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:

  1. (a)

    starts on the commencement day; and

  2. (b)

    ends on 30 June 2013.

Part 6Advisory 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:

  1. (a)

    starts on the commencement day; and

  2. (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 7Protected 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:

  1. (a)

    the entity is a taxation officer; and

  2. (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

  3. (c)

    the information is mentioned in subsection 40‑5(1) of that Act (information to be included in the Register); and

  4. (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 8Basic 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 9Review 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:

  1. (a)

    the ACNC Act; and

  2. (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 2References to charities etc.Part 1Deductible 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:

  1. (b)

    the activities of the person’s employer in operating a public fund that:

    1. (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

    2. (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:

(a) an *Australian government agency; or

(b) a *registered charity

none

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 purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or

(b) the establishment of such hospitals

(a) the public fund must have been established before 23 October 1963; and

(b) the public fund must:

(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)

none

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:

(a) an *Australian government agency; or

(b) a *registered charity

the gift must be made for such research

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:

(a) an *Australian government agency; or

(b) a *registered charity

none

1.1.6

a *registered health promotion charity

none

none

1.1.7

a public ambulance service

the public ambulance service must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

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:

(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

none

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:

(a) an *Australian government agency; or

(b) a *registered charity

none

2.1.2

a public fund for the establishment of a public university

(a) the public fund must be:

(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

none

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:

(a) an *Australian government agency; or

(b) a *registered charity

none

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

(b) the public university must satisfy the special conditions set out in item 2.1.1

none

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:

(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

none

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:

(a) an *Australian government agency; or

(b) a *registered charity

see section 30‑30

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:

(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or

(b) not be an *ACNC type of entity

none

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:

(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or

(b) not be an *ACNC type of entity

none

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:

(a) a government; or

(b) a public authority; or

(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

the public fund must:

(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or

(b) not be an *ACNC type of entity

none

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:

(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or

(b) not be an *ACNC type of entity

none

2.1.12

a government school that:

(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

none

none

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:

(a) a *registered charity; or

(b) operated by a registered charity

none

6

Section 30‑35 (heading)

Repeal the heading, substitute:

30‑35Rural schools hostel buildings

7

Subsection 30‑35(1)

Repeal the subsection, substitute:

  1. (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:

(a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or

(b) not be an *ACNC type of entity

the gift must be made for purposes of scientific research in the field of natural or applied science

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:

(a) *registered public benevolent institutions; or

(b) the establishment of registered public benevolent institutions

the public fund must:

(a) have been established before 23 October 1963; and

(b) be:

(i) a *registered charity; or

(ii) operated by a registered charity

none

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:

(a) be an *Australian government agency; or

(b) be a *registered charity; or

(c) not be an *ACNC type of entity

none

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:

(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

see subsections 30‑45A(4) and 30‑46(2)

4.1.6

an institution whose principal activity is one or both of the following:

(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

the institution must be a *registered charity

none

4.1.7

an institution that would be a public benevolent institution, but for one or both of the following:

(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)

the institution must be a *registered charity

none

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:

(a) the armed forces of any part of Her Majesty’s dominions; or

(b) any allied or other foreign force serving in association with Her Majesty’s armed forces

the public institution or public fund must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

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:

(a) is located in Australia; and

(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and

(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and

(d) is solely or mainly used for that public commemoration

the public fund must be:

(a) an *Australian government agency; or

(b) a *registered charity

the gift must be made within the 2 years beginning on the day on which:

(a) the fund; or

(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity;

is endorsed as a *deductible gift recipient under Subdivision 30‑BA

11

Subsection 30‑70(1) (table)

Repeal the table, substitute:

The family—General

Item

Fund, authority or institution

Special conditions—fund, authority or institution

Special conditions—gift

8.1.1

a public fund established and maintained:

(a) by a *non‑profit company to which section 30‑75 applies; and

(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia

the public fund must be a *registered charity

none

8.1.2

a public fund that is established and maintained:

(a) by a *non‑profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and

(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia

the public fund must be a *registered charity

none

12

Section 30‑75

Omit “You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30‑70(1) only”, substitute “For the purposes of item 8.1.1 of the table in subsection 30‑70(1), this section applies to a company”.

13

Subsection 30‑80(1) (table)

Repeal the table, substitute:

International affairs—General

Item

Fund, authority or institution

Special conditions—fund, authority or institution

Special conditions—gift

9.1.1

a public fund declared by the Treasurer to be a developing country relief fund under section 30‑85

the public fund must be:

(a) a *registered charity; or

(b) operated by a registered charity

see section 30‑85

9.1.2

a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re‑establish a community) of people in a country other than:

(a) Australia; and

(b) a country declared by the *Foreign Affairs Minister to be a developing country;

who are in distress as a result of a disaster to which subsection 30‑86(1) applies

none

see subsection 30‑86(4)

14

Saving provision—declarations

A declaration:

  1. (a)

    made by the Foreign Affairs Minister for the purposes of item 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997; and

  2. (b)

    in force just before the commencement of this item;

has effect, from that commencement, as if it had been made for the purposes of that item of that table as amended by this Schedule.

15

Subsection 30‑100(1) (table)

Repeal the table, substitute:

Cultural organisations—General

Item

Fund, authority or institution

Special conditions—fund, authority or institution

Special conditions—gift

12.1.1

a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30‑F

none

none

12.1.2

a public library

the public library must:

(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

none

12.1.3

a public museum

the public museum must:

(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

none

12.1.4

a public art gallery

the public art gallery must:

(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

none

12.1.5

an institution consisting of a public library, public museum and public art gallery or of any 2 of them

the institution must:

(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

none

16

Subsection 30‑125(3)

Repeal the subsection, substitute:

Relevant special conditions in table in section 30‑15

  1. (3)

    To avoid doubt:

    1. (a)

      a condition requiring the fund, authority or institution to meet the requirements of section 30‑17 is not a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section; and

      Note: Section 30‑17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient.

    2. (b)

      in the case of a fund, authority or institution that is described in item 1 of the table in section 30‑15—a condition set out in the relevant table item in Subdivision 30‑B, including a condition identified in the column headed “Special conditions—fund, authority or institution” of that item (if any), is a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section.

      Note: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30‑15 requires any conditions set out in the relevant table item in Subdivision 30‑B to be satisfied.

17

Section 30‑288

Omit “a charitable institution”, substitute “an institution”.

18

After paragraph 30‑288(a)

Insert:

  1. (aa)

    is a *registered charity; and

19

Subsection 995‑1(1)

Insert:

ACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25‑5(5) of the Australian Charities and Not‑for‑profits Commission Act 2012.

20

Subsection 995‑1(1)

Insert:

registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.

21

Subsection 995‑1(1)

Insert:

registered health promotion charity means an institution that is:

  1. (a)

    a *registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act.

22

Subsection 995‑1(1)

Insert:

registered public benevolent institution means an institution that is:

  1. (a)

    a *registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25‑5(5) of that Act.

  1. 23

    Transitional provision—deductible gift recipient requirements

(1) This item applies if:

  1. (a)

    just before the commencement of one or more amendments made by this Part or Schedule 4, gifts to an entity were deductible because the entity satisfied a requirement of Division 30 of the Income Tax Assessment Act 1997; and

  2. (b)

    at that commencement, the entity no longer satisfies the requirement because of the amendments (disregarding this item).

(2) The amendments do not apply in relation to the entity during the period that:

  1. (a)

    starts on the commencement of this item; and

  2. (b)

    ends on the earlier of:

    1. (i)

      the time the entity first satisfies the requirement mentioned in paragraph (1)(b); and

    2. (ii)

      12 months after the commencement of this item.

Example 1: A public hospital is endorsed as a deductible gift recipient (see item 1.1.1 of the table in subsection 30‑20(1) of the Income Tax Assessment Act 1997). The hospital has 12 months to be registered under the Australian Charities and Not‑for‑profits Commission Act 2012, if it is not an Australian government agency.

Example 2: A public fund is endorsed as a deductible gift recipient because it is maintained for the purpose of providing money for particular public hospitals (see item 1.1.3 of the table in subsection 30‑20(1) of the Income Tax Assessment Act 1997). The public fund has 12 months to either amend its governing rules to limit its purpose to providing money for those hospitals if they meet the special conditions set out in item 1.1.1 of that table, or to ensure that the particular hospitals in fact meet the special conditions.

Example 3: A residential educational institution is endorsed as a deductible gift recipient because it is affiliated under statutory provisions with a public university (see item 2.1.4 of the table in subsection 30‑25(1) of the Income Tax Assessment Act 1997). The institution has 12 months to be registered as a charity by the Commissioner of the Australian Charities and Not‑for‑profits Commission, and to ensure that the public university is also so registered (if the university is not an Australian government agency).

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

24

Item 6 of Schedule 6

Repeal the item.

Part 2Tax exempt entities

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

25

Subparagraph 63‑5(2)(b)(i)

Omit “education, science and religion”, substitute “education and science”.

Income Tax Assessment Act 1936

26

Subparagraph 128B(3)(a)(i)

Omit “1.5A, 1.5B or”.

27

Paragraph 272‑90(8)(a) in Schedule 2F

Omit “1.2,”.

Income Tax Assessment Act 1997

  1. 28

    Section 11‑5 (table item headed “charity, education, science or religion”)

Repeal the item, substitute:

charity, education or science

educational institution, public.............................................................................................

50‑5

Global Carbon Capture and Storage Institute Ltd.............................................................................................

50‑5

registered charity.............................................................................................

50‑5

scientific institution.............................................................................................

50‑5

scientific research fund.............................................................................................

50‑5

scientific society etc..............................................................................................

50‑5

29

Section 50‑5 (heading)

Repeal the heading, substitute:

50‑5Charity, education and science

30

Section 50‑5 (table items 1.1 and 1.2)

Repeal the items, substitute:

1.1

registered charity

see sections 50‑50 and 50‑52

31

Section 50‑5 (table items 1.5, 1.5A and 1.5B)

Repeal the items.

  1. 32

    Section 50‑20 (cell at table item 4.1, column headed “Exempt entity”)

Repeal the cell, substitute:

a fund that:

(a) is established by will or instrument of trust solely for a purpose referred to in paragraph (a) or (b) of the column headed “Recipient” in item 2 of the table in section 30‑15; and

(b) is not a charity

33

Section 50‑52

Repeal the section, substitute:

50‑52Special condition for items 1.1 and 4.1

  1. (1)

    An entity covered by item 1.1 or 4.1 is not exempt from income tax unless the entity is endorsed as exempt from income tax under Subdivision 50‑B.

  2. (3)

    This section has effect despite all the other sections of this Subdivision.

34

Sections 50‑57 and 50‑80

Repeal the sections.

35

Subsection 50‑110(2)

Omit “, 1.5, 1.5A or 1.5B”.

36

Subsection 50‑110(4)

Repeal the subsection.

37

Paragraph 50‑110(5)(a)

Omit “items 1.1, 1.5, 1.5A and 1.5B”, substitute “item 1.1”.

38

Paragraph 50‑110(5)(b)

Repeal the paragraph, substitute:

  1. (b)

    if item 1.1 of the table in section 50‑5 covers the entity:

    1. (i)

      the entity must not have carried on any activities as a charity; and

    2. (ii)

      there must be reasonable grounds for believing that the entity will meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table; or

39

Paragraph 207‑115(2)(a)

Omit “, 1.5, 1.5A or 1.5B”.

Income Tax (Transitional Provisions) Act 1997

40

At the end of Division 50

Add:

50‑50Charities established prior to 1 July 1997

Disregard the use of the following amounts in determining (for the purposes of Subdivision 50‑A of the Income Tax Assessment Act 1997, as amended by Schedules 1 and 2 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2012) whether a fund established before 1 July 1997 operates and pursues its purposes in Australia:

  1. (a)

    an amount received by the entity before 1 July 1997;

  2. (b)

    an amount derived from an amount mentioned in paragraph (a) or this paragraph.

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

41

Item 10 of Schedule 5 (heading)

Repeal the heading, substitute:

  1. 10

    Section 11‑5 (table item headed “charity, education or religion”)

Part 3Fringe benefits tax

Fringe Benefits Tax Assessment Act 1986

42

Paragraph 57(a)

Omit “religious institution”, substitute “registered religious institution”.

43

At the end of paragraphs 57(a) and (b)

Add “and”.

44

Subsection 57A(1)

Omit “public benevolent institution”, substitute “registered public benevolent institution”.

44A

Subsection 57A(1)

Omit “subsection 123C(1) or (5)”, substitute “section 123C”.

45

Paragraphs 57A(5)(a) and (b)

Omit “health promotion charity”, substitute “registered health promotion charity”.

46

Subparagraph 58(1)(a)(ii)

Repeal the subparagraph, substitute:

  1. (ii)

    a registered religious institution; or

  2. (iii)

    a company that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 and does not meet the description of the subtype of entity in column 2 of item 3 of the table in subsection 25‑5(5) of that Act; or

  3. (iv)

    a non‑profit company that is not an ACNC type of entity;

47

At the end of paragraphs 58(1)(a) and (b)

Add “and”.

48

At the end of paragraphs 58(1)(e) and (g)

Add “or”.

49

Paragraphs 58G(2)(b) and (c)

Repeal the paragraphs, substitute:

  1. (b)

    a registered charity; or

50

Subparagraph 58T(a)(i)

Omit “religious institution”, substitute “registered religious institution”.

51

Subparagraph 58T(a)(ii)

After “religious practitioner”, insert “of a registered religious institution”.

52

At the end of paragraphs 58T(a) and (b)

Add “and”.

53

At the end of paragraphs 58T(e) and (f)

Add “or”.

54

Subparagraph 58V(a)(ii)

Omit “religious institution”, substitute “registered religious institution”.

55

At the end of paragraphs 58V(a) and (b)

Add “and”.

56

Paragraph 58V(c)

Omit “religious institution”, substitute “registered religious institution”.

56A

Subsection 123C(1) (heading)

Repeal the heading.

57

Paragraph 123C(2)(a)

Omit “public benevolent institution”, substitute “registered public benevolent institution”.

58

Subsections 123C(3) to (5)

Repeal the subsections.

60

Paragraph 123D(2)(a)

Omit “health promotion charity”, substitute “registered health promotion charity”.

61

Paragraph 123E(2)(a)

Omit “charitable institution”, substitute “registered charity”.

  1. 62

    Subsection 136(1) (definition of health promotion charity)

Repeal the definition.

63

Subsection 136(1)

Insert:

registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.

64

Subsection 136(1)

Insert:

registered health promotion charity means an institution that is:

  1. (a)

    a registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 5 of the table in subsection 25‑5(5) of that Act.

65

Subsection 136(1)

Insert:

registered public benevolent institution means an entity that is:

  1. (a)

    a registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 6 of the table in subsection 25‑5(5) of that Act.

66

Subsection 136(1)

Insert:

registered religious institution means an institution that is:

  1. (a)

    a registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.

67

Paragraph 140(1B)(d)

Omit “charitable institution”, substitute “registered charity”.

Taxation Administration Act 1953

68

Paragraph 426‑5(d) in Schedule 1

Repeal the paragraph.

  1. 68A

    Subsection 426‑40(1) in Schedule 1 (paragraph (b) of note 1)

Omit “and (4)”.

  1. 68B

    Subsection 426‑55(1) in Schedule 1 (paragraph (b) of the note)

Omit “and (4)”.

68C

Paragraph 426‑65(1)(d) in Schedule 1

Repeal the paragraph.

Part 4Goods and services tax

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

69

Paragraphs 9‑20(1)(e) and (f)

Repeal the paragraphs, substitute:

  1. (e)

    by a charity; or

70

Subsection 9‑30(3) (note)

Omit “charitable institutions”, substitute “charities”.

71

Section 29‑69 (table item 1)

Omit “charitable institutions”, substitute “charities”.

72

Section 37‑1 (table item 1AA)

Omit “charitable institutions”, substitute “charities”.

73

Paragraph 38‑220(a)

Omit “religious institution”, substitute “*ACNC‑registered religious institution”.

74

Subdivision 38‑G (heading)

Repeal the heading, substitute:

Subdivision 38‑G—Activities of charities etc.

75

Paragraphs 38‑250(1)(a) and (2)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

76

Subsection 38‑250(3)

Repeal the subsection.

77

Subparagraph 38‑250(4)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

78

Paragraph 38‑255(1)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

79

Paragraph 38‑255(1)(b)

Omit “institution, trustee”, substitute “endorsed charity”.

80

Subsection 38‑255(1)

Omit “if the institution, trustee”, substitute “if the endorsed charity”.

81

Subsection 38‑255(2)

Repeal the subsection.

82

Subparagraph 38‑255(3)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

83

Paragraph 38‑260(a)

Omit “*endorsed charitable institution, or an *endorsed trustee of a charitable fund,”, substitute “*endorsed charity”.

84

Section 38‑270 (heading)

Repeal the heading, substitute:

38‑270Raffles and bingo conducted by charities etc.

85

Paragraph 38‑270(1)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

86

Subsection 38‑270(2)

Repeal the subsection.

87

Subparagraph 38‑270(3)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

88

Subdivision 40‑F (heading)

Repeal the heading, substitute:

Subdivision 40‑F—Fund‑raising events conducted by charities etc.

89

Section 40‑160 (heading)

Repeal the heading, substitute:

40‑160Fund‑raising events conducted by charities etc.

90

Paragraph 40‑160(1)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

91

Subsection 40‑160(2)

Repeal the subsection.

92

Subparagraph 40‑160(3)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

93

Subparagraph 48‑15(1)(e)(iii)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

94

Subsection 48‑15(1AA)

Repeal the subsection.

95

Paragraph 63‑5(2)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

96

Subsection 63‑5(3)

Repeal the subsection (including the example).

97

Section 63‑27 (heading)

Repeal the heading, substitute:

63‑27Application of particular provisions relating to charities etc.

98

Paragraph 63‑27(1)(b)

Omit “charitable institution, a trustee of a charitable fund or”.

99

Paragraph 63‑27(1)(d)

Repeal the paragraph, substitute:

  1. (d)

    an *endorsed charity;

100

Paragraphs 63‑27(2)(b) and (g)

Omit “charitable institutions”, substitute “charities”.

101

Section 111‑18 (heading)

Repeal the heading, substitute:

111‑18Application of Division to volunteers working for charities etc.

102

Paragraph 111‑18(1)(a)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

103

Paragraph 111‑18(1)(b)

Omit “institution, fund”, substitute “endorsed charity”.

104

Subsection 111‑18(1)

Omit “to the institution, fund”, substitute “to the endorsed charity”.

105

Paragraph 111‑18(1)(c)

Omit “institution, fund”, substitute “endorsed charity”.

106

Subsection 111‑18(2)

Repeal the subsection.

107

Subparagraph 111‑18(3)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

108

Paragraph 123‑5(2)(b)

Omit “charitable institutions”, substitute “charities”.

109

Subsection 129‑45(1)

Omit “a charitable institution, a trustee of a charitable fund”, substitute “an *endorsed charity”.

110

Subsection 129‑45(2)

Repeal the subsection.

111

Subparagraph 129‑45(3)(a)(i)

Repeal the subparagraph, substitute:

  1. (i)

    an *endorsed charity; or

112

Division 157 (heading)

Repeal the heading, substitute:

Division 157—Accounting basis of charities etc.

113

Section 157‑1

Omit “a charitable institution, trustee of a charitable fund”, substitute “an endorsed charity”.

114

Section 157‑5 (heading)

Repeal the heading, substitute:

157‑5Charities etc. choosing to account on a cash basis

115

Subsection 157‑5(1)

Omit “A charitable institution, a trustee of a charitable fund”, substitute “An *endorsed charity”.

116

Subsection 157‑5(1)

Omit “institution, trustee”, substitute “endorsed charity”.

117

Subsection 157‑5(2)

Repeal the subsection.

118

Paragraph 157‑5(3)(a)

Repeal the paragraph, substitute:

  1. (a)

    an *endorsed charity; or

119

Section 157‑10 (heading)

Repeal the heading, substitute:

157‑10Charities etc. ceasing to account on a cash basis

120

Subsection 157‑10(1)

Omit “charitable institution, any trustee of a charitable fund”, substitute “*endorsed charity”.

121

Subsection 157‑10(2)

Repeal the subsection.

122

Paragraph 157‑10(3)(a)

Repeal the paragraph, substitute:

  1. (a)

    an *endorsed charity; or

123

Division 176

Repeal the Division, substitute:

Division 176—Endorsement of charities etc.

176‑1Endorsement by Commissioner as charity

  1. (1)

    The Commissioner must endorse an entity as a charity if:

    1. (a)

      the entity is entitled to be endorsed as a charity (see subsection (2)); and

    2. (b)

      the entity has applied for that endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953.

  2. (2)

    An entity is entitled to be endorsed as a charity if the entity:

    1. (a)

      is an *ACNC‑registered charity; and

    2. (b)

      has an *ABN.

  1. 124

    Transitional provision—endorsements as charities

An entity that, just before the commencement of this item, was endorsed:

  1. (a)

    as a charitable institution under subsection 176‑1(1) of the A New Tax System (Goods and Services Tax) Act 1999; or

  2. (b)

    as a trustee of a charitable fund under subsection 176‑5(1) of that Act;

is taken, from that commencement, to have been endorsed as a charity under subsection 176‑1(1) of that Act, as amended by this Schedule.

  1. 125

    Transitional provision—applications for endorsement

An application for endorsement:

  1. (a)

    made under paragraph 176‑1(1)(b) or 176‑5(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 before the commencement of this item; and

  2. (b)

    not withdrawn or finally dealt with before that commencement;

is taken, from that commencement, to have been made under paragraph 176‑1(1)(b) of that Act as amended by this Schedule.

126

Section 195‑1

Insert:

ACNC‑registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.

127

Section 195‑1

Insert:

ACNC‑registered religious institution means an institution that is:

  1. (a)

    an *ACNC‑registered charity; and

  2. (b)

    registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 3 of the table in subsection 25‑5(5) of that Act.

  1. 128

    Section 195‑1 (definition of endorsed charitable institution)

Repeal the definition.

129

Section 195‑1

Insert:

endorsed charity means an entity that is endorsed as a charity under subsection 176‑1(1).

  1. 130

    Section 195‑1 (definition of endorsed trustee of a charitable fund)

Repeal the definition.

Taxation Administration Act 1953

131

Paragraphs 426‑5(a) and (b) in Schedule 1

Repeal the paragraphs, substitute:

  1. (a)

    endorsement of an entity as a charity under subsection 176‑1(1) of the *GST Act;

Omit “*non‑profit company”, substitute “company that is a *not‑for‑profit entity”.

  1. 10

    Subsection 30‑70(1) (table item 8.1.2, column headed “Fund, authority or institution”)

Omit “*non‑profit company”, substitute “company that is a *not‑for‑profit entity”.

Division 2Other amendments

Australian Charities and Not‑for‑profits Commission Act 2012

11

Section 300‑5

Insert:

not‑for‑profit entity has the same meaning as in the Income Tax Assessment Act 1997.

Broadcasting Services Act 1992

12

Subparagraph 212A(1)(a)(ii)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Classification (Publications, Films and Computer Games) Act 1995

13

Subparagraphs 91(1)(b)(iii) and (1A)(b)(iii)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Competition and Consumer Act 2010

14

Subparagraph 151BC(2)(a)(iiia)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Disability Services Act 1986

  1. 15

    Section 7 (subparagraph (a)(ii) of the definition of eligible organisation)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Fringe Benefits Tax Assessment Act 1986

16

Subparagraph 58(1)(a)(iv)

Omit “a non‑profit company”, substitute “a company that is a not‑for‑profit entity and”.

  1. 17

    Subsection 65J(1) (table item 1, columns 1 and 2)

Omit “charitable institution”, substitute “registered charity”.

18

Subsection 65J(1) (table item 1, column 2)

Omit “public benevolent institution”, substitute “registered public benevolent institution”.

19

Subsection 65J(1) (table item 1, column 2)

Omit “health promotion charity”, substitute “registered health promotion charity”.

20

Subsection 65J(1) (table item 2)

Repeal the item.

Income Tax Assessment Act 1997

21

Subsection 50‑50(1)

Omit “1.2,”.

22

Subsection 50‑50(1)

Omit “1.5A, 1.5B,”.

Sex Discrimination Act 1984

23

Subparagraph 23(3)(c)(ii)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Social Security Act 1991

24

Subparagraphs 32(1)(a)(ii) and 1157J(1)(a)(iv)

After “not‑for‑profit entity”, insert “(within the meaning of the Income Tax Assessment Act 1997)”.

Schedule 5—Other amendments

Income Tax Assessment Act 1997

  1. 1

    Section 30‑102 (table item 12A.1.1, column headed “Fund, authority or institution”)

Omit “a *government entity”, substitute “an *Australian government agency”.

  1. 2

    Section 30‑102 (paragraph (a) of table item 12A.1.2, column headed “Fund, authority or institution”)

Omit “a *government entity”, substitute “an *Australian government agency”.

  1. 3

    Section 30‑102 (table item 12A.1.2, column headed “Fund, authority or institution”)

Omit “government entities”, substitute “Australian government agencies”.

  1. 4

    Section 30‑102 (table item 12A.1.3, column headed “Fund, authority or institution”)

Omit “*government entity”, substitute “*Australian government agency”.

[Minister’s second reading speech made in—

House of Representatives on 23 August 2012

Senate on 20 September 2012]

(143/12)

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