Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulation 2016

Administered by Department of the Treasury

Legislation au F2016L00515 Regulations Not in force Legislative Instrument

Legislation content

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016

made under the

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

Compilation No. 2

Compilation date:   8 February 2020

Includes amendments up to: F2020L00099

Registered:    14 February 2020

 

About this compilation

This compilation

This is a compilation of the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016 that shows the text of the law as amended and in force on 8 February 2020 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1—Preliminary

1 Name

3 Authority

4 Definitions

Part 2—Reporting

5 Statements, reports and other documents given to other Australian government entities

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

Part 1—Preliminary

 

1  Name

  This is the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016.

3  Authority

  This instrument is made under the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.

4  Definitions

  In this instrument:

Act means the Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012.

Part 2—Reporting

 

5  Statements, reports and other documents given to other Australian government entities

  For paragraph 10(4)(d) of Schedule 1 to the Act, the following financial years are prescribed:

 (a) the 2015‑16 financial year;

 (b) the 2016‑17 financial year;

 (c) the 2017‑18 financial year;

 (d) the 2018‑19 financial year;

 (e) the 2019‑20 financial year;

 (f) the 2020‑21 financial year;

 (g) the 2021‑22 financial year;

 (h) the 2022‑23 financial year;

 (i) the 2023‑24 financial year.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Regulation 2016

15 Apr 2016 (F2016L00515)

16 Apr 2016 (s 2(1) item 1)

 

Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2018

14 May 2018 (F2018L00604)

15 May 2018 (s 2(1) item 1)

—

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

7 Feb 2020 (F2020L00099)

8 Feb 2020 (s 2(1) item 1)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 2.....................

rep LA s 48D

Part 2

 

s 5.....................

am F2018L00604; F2020L00099

 

 

Overview

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulation 2016 was made under the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012. The purpose of this legislation was to address the transition of regulatory responsibilities from the former Australian Charities and Not-for-profits Commission to the Australian Charities and Not-for-profits Commission established under the new Act. The Regulations provide transitional arrangements for reporting and other administrative requirements to ensure a smooth transition for charities and not-for-profit organisations. The policy objective is to maintain the integrity and functionality of the regulatory framework while the new Commission assumes its duties. The Regulations, as amended, outline specific financial years for which certain statements, reports, and other documents must be provided to other Australian government entities, ensuring compliance during the transitional period. These amendments are aimed at providing clarity and certainty for organisations adapting to the new regulatory environment established by the 2012 Act. The Regulations came into effect on 16 April 2016 and have been subsequently amended to update reporting requirements, most recently on 8 February 2020.

Scope and Application

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulation 2016 is a legislative instrument made under the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012. This regulation applies to the reporting requirements of charities and not-for-profit organisations to other Australian government entities, specifically addressing the financial years from 2015-16 to 2023-24. It mandates the submission of statements, reports, and other relevant documents to ensure compliance with the overarching Act. The regulation's scope is limited to these transitional reporting requirements and does not extend to other areas of operation for charities and not-for-profit entities. The regulation came into effect on 16 April 2016, and subsequent amendments have been made, such as the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Amendment (Reporting) Regulations 2018 and 2020, which further specified and updated the reporting obligations. These amendments also came into effect on their respective dates of registration.

Key Provisions

The Australian Charities and Not-for-profits Commission (Consequential and Transitional) Regulation 2016, made under the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012, primarily addresses the reporting requirements for charities and not-for-profits to other Australian government entities. Section 5 of Part 2 (paragraph 10(4)(d) of Schedule 1 to the Act) prescribes specific financial years for which statements, reports and other documents must be given to these entities (sections 5(a) to 5(i)). These financial years are the 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 financial years. Charities and not-for-profits governed by this regulation are required to ensure that their financial and operational reports for the prescribed years are accurately prepared and submitted to the relevant Australian government entities within the specified timelines. This includes ensuring that all financial statements, annual reports, and other documents are complete, accurate, and in compliance with any additional requirements set out by the Australian Charities and Not-for-profits Commission. Failure to comply with the reporting requirements can lead to significant consequences. While the regulation itself does not explicitly detail specific offences, penalties, or consequences for non-compliance, breaches of related provisions in the Australian Charities and Not-for-profits Commission Act 2012 could result in enforcement actions. These actions may include fines, corrective measures, or even potential deregistration of the charity or not-for-profit organisation. The penalties for such breaches can vary, but they are generally substantial, reflecting the importance of compliance with regulatory standards in the not-for-profit sector.

Legal classification tags

Area of Law
Charity Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Commencement Provisions
Reporting & Disclosure Obligations
Transitional Provisions

Interactions

Authorises

All Versions

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.