Contents

Part 1-1--Preliminary                                                                                                                                   1

1.1......... Name............................................................................................................................. 1

1.2......... Commencement............................................................................................................. 1

1.3......... Authority....................................................................................................................... 1

1.4......... Schedules...................................................................................................................... 1

1.5......... Definitions..................................................................................................................... 1

Part 2-2--Australian Charities and Not-for-profits Register                                               3

Division 40--Australian Charities and Not-for-profits Register                                    3

Subdivision 40-A--Additional information that must be included on Register                    3

40.1....... Additional information that must be included on Register............................................. 3

Subdivision 40-B--Information withheld or removed from Register                                    6

40.10..... Information withheld from Register.............................................................................. 6

Division 45--Governance standards                                                                                              8

Subdivision 45-A--Preliminary                                                                                                       8

45.1....... Simplified outline--how the governance standards apply............................................. 8

45.2....... Purpose of this Division................................................................................................ 8

45.3....... Interpretation of governance standards.......................................................................... 9

Subdivision 45-B--Governance standards                                                                                    9

45.5....... Governance standard 1--Purposes and not-for-profit nature of a registered entity....... 9

45.10..... Governance standard 2--Accountability to members.................................................... 9

45.15..... Governance standard 3--Compliance with Australian laws........................................ 10

45.20..... Governance standard 4--Suitability of responsible entities......................................... 11

45.25..... Governance standard 5--Duties of responsible entities.............................................. 12

45.30..... Governance standard 6--Maintaining and enhancing public trust and confidence in the Australian not-for-profit sector.................................................................................................................................... 13

Subdivision 45-C--Protections under governance standard 5                                               14

45.100... Reasonable steps taken to ensure compliance with duties............................................ 14

45.105... Protection 1................................................................................................................. 14

45.110... Protection 2................................................................................................................. 15

45.115... Protection 3................................................................................................................. 15

45.120... Protection 4................................................................................................................. 15

Subdivision 45-D--Disqualified Responsible Entities Register                                              15

45.150... Disqualified Responsible Entities Register.................................................................. 15

Division 50--External conduct standards                                                                                 17

Subdivision 50-A--Preliminary                                                                                                     17

50.1....... Simplified outline--how the external conduct standards apply................................... 17

50.2....... Interpretation............................................................................................................... 18

50.3....... Purpose of this Division.............................................................................................. 18

50.4....... Application--operating outside Australia.................................................................... 18

Subdivision 50-B--Standards about public accountability and financial matters            18

50.20..... Standard 1--Activities and control of resources (including funds)............................. 18

50.25..... Standard 2--Annual review of overseas activities and record-keeping....................... 19

Subdivision 50-C--Standards about conduct outside Australia                                             20

50.30..... Standard 3--Anti-fraud and anti-corruption................................................................ 20

50.35..... Standard 4--Protection of vulnerable individuals....................................................... 21

Division 60--Requirements for annual financial reports                                                  22

Subdivision 60-A--Purpose of Division 60                                                                                  22

60.1....... Purpose of this Division.............................................................................................. 22

Subdivision 60-B--Requirements for annual financial reports (core rules)                       22

60.5....... Contents of annual financial report.............................................................................. 22

60.10..... Financial statements and notes..................................................................................... 22

60.15..... Responsible entities' declaration.................................................................................. 22

Subdivision 60-BA--Auditors                                                                                                         23

60.17..... Prescribed entities undertaking audits or reviews........................................................ 23

Subdivision 60-C--Requirements for annual financial reports (special rules)                  23

60.20..... Application of Subdivision 60-C................................................................................. 23

60.25..... Resolution of inconsistency......................................................................................... 23

60.30..... Special purpose financial statements............................................................................ 23

Part 8-1--Core concepts                                                                                                                            25

Division 205--Core concepts                                                                                                            25

205.1..... Small and medium registered entities........................................................................... 25

Part 9.1--Application, saving and transitional provisions                                                    26

Division 305--Application of this instrument as originally made                                 26

305.1..... Application provision--information included on Register.......................................... 26

305.5..... Application provision--review of overseas activities.................................................. 26

305.10... Application provision--financial reports..................................................................... 26

305.15... Application provision--small, medium and large registered entities........................... 26

Schedule 1--Repeal of the Australian Charities and Not-for-profits Commission Regulation 2013     27

Australian Charities and Not-for-profits Commission Regulation 2013                                 27

 

  

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