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

CHAPTER 8 - INTERPRETATION  

PART 8-1 - CORE CONCEPTS  

Division 205 - Core concepts  

Subdivision 205-B - Registered entities  

SECTION 205-35   BASIC RELIGIOUS CHARITY  

205-35(1)    
An entity is a basic religious charity if:

(a)    the entity is a registered entity; and

(b)    the entity is registered as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25-5(5) (Entity with a purpose of advancing religion); and

(c)    the entity is not entitled to be registered as any other subtype of entity.

205-35(2)    
However, an entity is not a basic religious charity if:

(a)    the entity is a body corporate that is registered under the Corporations Act 2001 ; or

(b)    the entity is a corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 ; or

(c)    the entity is a corporation registered under the Companies Act 1985 of Norfolk Island; or

(d)    the entity is incorporated under any of the following:

(i) the Associations Incorporation Act 2009 of New South Wales;

(ii) the Associations Incorporation Act 1981 of Victoria;

(iii) the Associations Incorporation Act 1981 of Queensland;

(iv) the Associations Incorporation Act 1987 of Western Australia;

(v) the Associations Incorporation Act 1985 of South Australia;

(vi) the Associations Incorporation Act 1964 of Tasmania;

(vii) the Associations Incorporation Act 1991 of the Australian Capital Territory;

(viii) the Associations Act 2010 of the Northern Territory;

(ix) the Associations Incorporation Act 2005 of Norfolk Island.

205-35(3)    
An entity is also not a basic religious charity if it is a deductible gift recipient.

205-35(3A)    
Subsection (3) does not apply at a time in a financial year if:

(a)    paragraph 30-227(2)(a) of the Income Tax Assessment Act 1997 does not apply to the entity at any time in the financial year; and

Note: Paragraph 30-227(2)(a) of the Income Tax Assessment Act 1997 applies to funds, authorities or institutions endorsed as deductible gift recipients or mentioned by name in the table in section 30-15 or Subdivision 30-B .

(b)    the entity is endorsed under Subdivision 30-BA of that Act as a deductible gift recipient for the operation of one or more funds, authorities or institutions at any time in the financial year; and

(c)    the total revenue of the entity for the financial year in relation to the operation of the funds, authorities or institutions is less than $250,000 or any greater amount prescribed by the regulations for the purposes of subsection 205-25(1) .

205-35(4)    
An entity is also not a basic religious charity at a time in a financial year if the Commissioner has allowed it (together with one or more other entities) to form part of a reporting group for the year under section 60-95 .

205-35(5)    
An entity is also not a basic religious charity at a time if:

(a)    the total of the grants (however described) (if any) it receives from Australian government agencies in a financial year exceeds $100,000; and

(b)    the financial year is:

(i) the financial year in which the time occurs; or

(ii) either of the previous 2 financial years.

205-35(6)    
An entity is also not a basic religious charity at a time if:

(a)    either:

(i) an application for redress is made under section 19 of the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 that identifies the entity as being involved in the abuse of a person; or

(ii) an application for redress is made and information is given in response to a request under section 24 or 25 of that Act that identifies the entity as being involved in the abuse of a person; and

(b)    the application for redress has not been withdrawn under section 22 of that Act; and

(c)    the entity is not a participating non-government institution (within the meaning of that Act) on a particular day (the relevant day ).

However, if an entity becomes a participating non-government institution after the relevant day, this subsection does not apply to the entity at any time during which the entity is a participating non-government institution.

205-35(7)    
For the purposes of subsection (6) , it does not matter whether the application is valid.

205-35(8)    
For the purposes of paragraph (6)(c) , the relevant day is:

(a)    for applications made before 1 January 2021 - the later of the following days:

(i) the day this section commences;

(ii) if, on the day this section commences, the 6 month period beginning on the day the application was made has not ended, the day after the end of that 6 month period; or

(b)    in any other case - the latest of the following days:

(i) if a request is made under section 24 or 25 of that Act in relation to the application and information is given in response to the request, the day after the end of the 6 month period that begins on the day that the information is given;

(ii) if a request is made under section 24 or 25 of that Act in relation to the application and information is not given in response to the request, the day after the end of the 6 month period that begins on the day the application is made;

(iii) if a request is not made under section 24 or 25 of that Act in relation to the application, the day after the end of the 6 month period that begins on the day the application is made;

(iv) the day prescribed by the regulations.