Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020

Administered by Department of the Treasury

Legislation au F2020L00099 Regulations Not in force Legislative Instrument

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EXPLANATORY STATEMENT

Issued by authority of the Assistant Minister for Finance, Charities and Electoral Matters, Parliamentary Secretary to the Treasurer and Parliamentary Secretary to the Minister for Finance

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

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (Transitional Act) provides rules that enabled an orderly transition from the administration of charities under the tax legislation to their administration under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act).

Section 4 of the Transitional Act provides that the Governor-General may make regulations prescribing matters required or permitted by the Transitional Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Transitional Act.

The purpose of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 (the Amending Regulations) is to amend the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016 to reduce the regulatory burden on a transitional basis for entities (registered entities) registered with the Australian Charities and Not-for-profits Commission (ACNC).

The Amending Regulations do this by extending a transitional concession provided by the Transitional Act so that it applies for an additional five years from the 2019-20 financial year until the 2023-24 financial year inclusive.

The transitional concession allows registered entities to submit statements, reports and other documents produced for an Australian government agency to meet certain ACNC Act reporting obligations.  

Targeted consultation on the Amending Regulations was undertaken with the ACNC, however, pursuant to section 17 of the Legislation Act 2003, no public consultation was undertaken on the Amending Regulations as they are minor and machinery in nature.

The changes do not affect the substantive meaning or operation of the provisions other than extending the period of the transitional concession. Details of the Amending Regulations are set out in Attachment A.

The Amending Regulations are a legislative instrument for the purposes of the Legislation Act 2003.

The Amending Regulations commenced the day after registration on the Federal Register of Legislation.

A Statement of Compatibility with Human Rights is at Attachment B. The Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

ATTACHMENT A

Details of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020

Section 1 – Name of the Regulations

This section provides that the name of the Regulations is the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 (the Amending Regulations).

Section 2 – Commencement

The Amending Regulations commence the day after the instrument is registered on the Federal Register of Legislation.

Section 3 – Authority

The Amending Regulations are made under the Transitional Act.

Section 4 – Schedule

This section provides that each instrument that is specified in the Schedules to this instrument will be amended or repealed as set out in the applicable items in the Schedules, and any other item in the Schedules to this instrument has effect according to its terms.

Schedule 1 – Amendments

Item 1 of Schedule 1 to the Amending Regulations extends a transitional concession that allows registered entities to lodge with the ACNC statements, reports and other documents produced for an Australian government agency and have the statements or reports satisfy certain Australian Charities and Not-for-profits Commission Act 2012 reporting obligations. The extension of the transitional reporting concession provided by the Transitional Act applies to the 2019-20, 2020‑21, 2021-22, 2022-23 and 2023‑24 financial years for the purposes of paragraph 10(4)(d) of Schedule 1 to the Transitional Act.

Although the Amending Regulations first apply to reporting that is otherwise required to be made for the 2019-20 financial year, they are wholly beneficial to affected entities. They also apply prospectively as reports would not otherwise first be due until after the end of the 2019-20 financial year.


ATTACHMENT B

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020

This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the Legislative Instrument

The purpose of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 is to reduce the regulatory burden on entities registered with the Australian Charities and Not-for-profits Commission. It does this by extending a reporting concession provided by the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 to the 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 financial years.

Human rights implications

This Legislative Instrument does not engage any of the applicable rights or freedoms.

Conclusion

This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

 

Overview

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 were introduced to provide a transitional reduction in the regulatory burden on entities registered with the Australian Charities and Not-for-profits Commission (ACNC). Enacted by the Commonwealth of Australia, these regulations extend a transitional concession to allow registered entities to submit statements, reports, and other documents produced for an Australian government agency to meet certain reporting obligations under the Australian Charities and Not-for-profits Commission Act 2012 for an additional five years from the 2019-20 financial year. This extension aims to ease the transition for these entities as they adapt to the new regulatory environment established by the ACNC. The regulations were made under the authority of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012, and they are compatible with human rights as they do not engage any of the applicable rights or freedoms.

Scope and Application

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 apply to entities registered with the Australian Charities and Not-for-profits Commission (ACNC) under the Australian Charities and Not-for-profits Commission Act 2012. These regulations are made under the authority of the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 and extend a transitional concession to registered entities, allowing them to use statements, reports, and other documents produced for an Australian government agency to meet certain ACNC reporting obligations. This extension applies for an additional five years from the 2019-20 financial year to the 2023-24 financial year. The Amending Regulations aim to reduce the regulatory burden on these entities by easing compliance requirements during the transition period. No public consultation was undertaken on these regulations as they are minor and machinery in nature, but targeted consultation was conducted with the ACNC. The regulations are compatible with human rights as they do not raise any human rights issues.

Key Provisions

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2020 (the Amending Regulations) extend a transitional concession under the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (the Transitional Act) to registered entities for the 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 financial years (Section 1). This concession allows registered entities to submit statements, reports, and other documents produced for an Australian government agency to meet certain Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) reporting obligations (Schedule 1, Item 1). The primary objective of these Regulations is to reduce the regulatory burden on entities transitioning from the administration of charities under the tax legislation to the ACNC Act. Registered entities, which include charities and not-for-profit organisations registered with the Australian Charities and Not-for-profits Commission (ACNC), are subject to certain reporting requirements under the ACNC Act. The Amending Regulations provide these entities with the flexibility to use documents produced for government agencies to satisfy their reporting obligations, thereby easing the compliance burden during the transitional period. The Regulations are designed to ensure a smoother transition for entities adapting to the new regulatory environment established by the ACNC Act. The Amending Regulations do not introduce new obligations but rather modify existing transitional provisions to provide additional time for compliance. Registered entities must ensure that the documents they submit to the ACNC in accordance with these Regulations are relevant and meet the necessary reporting requirements as specified under the ACNC Act. While the Regulations extend the concession period, they do not alter the substantive content or nature of the reporting obligations. There are no specific offences or penalties outlined in the Amending Regulations themselves. However, any failure to comply with the reporting requirements under the ACNC Act, including the use of permissible documents as allowed by these Regulations, could result in penalties under the ACNC Act. The ACNC Act provides for various enforcement actions, including fines and other civil penalties, for non-compliance with reporting obligations. The exact penalties can vary depending on the nature and severity of the breach but are intended to ensure entities meet their statutory obligations. The Amending Regulations are a legislative instrument made under the authority of the Transitional Act, as per section 4 of the Transitional Act. They are designed to be minor and machinery in nature, which is why no public consultation was undertaken, in accordance with section 17 of the Legislation Act 2003. The Regulations came into effect the day after their registration on the Federal Register of Legislation, as specified in Section 2 of the Regulations.

Legal classification tags

Area of Law
Charities Law
Instrument
Regulation
Concepts
Reporting & Disclosure Obligations
Transitional Provisions
Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.