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

CHAPTER 7 - MISCELLANEOUS  

PART 7-6 - FORMS AND REGULATIONS  

Division 190 - Requirements about giving material  

Subdivision 190-B - General provisions  

SECTION 190-10   APPROVED FORMS  

190-10(1)    
A return, notice, statement, application or other document under this Act is in the approved form if, and only if:

(a)    it is in the form approved in writing by the Commissioner for that kind of return, notice, statement, application or other document; and

(b)    it contains a declaration signed by an entity or entities as the form requires (see section 190-35 ); and

(c)    it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise; and

(d)    for a return, notice, statement, application or document that is required to be given to the Commissioner - it is given in the manner that the Commissioner requires (which may include electronically).

190-10(2)    
Despite subsection (1) , a document that satisfies paragraphs (1)(a) , (b) and (d) but not paragraph (1)(c) is also in the approved form if it contains the information required by the Commissioner. The Commissioner must specify the requirement in writing.

190-10(3)    
The Commissioner may combine in the same approved form more than one return, notice, statement, application or other document.

190-10(4)    
The Commissioner may approve a different approved form for different entities.

Example: The Commissioner may require medium and large registered entities to lodge a different annual information statement to that required to be lodged by small registered entities.