House of Representatives
Australian Charities and Not-For-Profits Commission Bill 2012
Australian Charities and Not-For-Profits Commission (Consequential and Transitional) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Australian Charities and Not - for profits Commission Bill 2012
| Bill reference | Paragraph number |
| Subsection 15-5(1) | 1.80 |
| Section 15-5(1)(c) | 1.91 |
| Subsection 15-5(2) | 1.81 |
| Subsections 15-5(3) | 1.82, 1.83 |
| Subsection 15-5(4) | 1.83 |
| Section 15-10 | 1.100, 1.101 |
| Subparagraph 15-55(1)(d)(i) | 11.70 |
| Subsection 150-55(2) | 11.70 |
| Subsection 20-5(1) | 3.19, 3.20, 3.25 |
| Paragraph 25-5(1)(b) | 3.26 |
| Paragraph 25-5(1)(c) | 3.42 |
| Paragraph 25-5(1)(c) note | 3.43 |
| Subsection 20-5(2) | 3.21, 3.25 |
| Subsection 20-5(3) | 3.22, 3.25 |
| Paragraph 25-5(1)(b) | 3.27 |
| Paragraph 25-5(2)(b) | 3.29, 3.26 |
| Paragraph 25-5(3)(a) | 3.32 |
| Paragraph 25-5(3)(b) | 3.36 |
| Paragraph 25-5(3)(c) | 3.38 |
| Paragraph 25-5(3)(d) | 3.40 |
| Subsection 25-5(4) | 3.44, 3.45, 3.58 |
| Subsection 25-5(5) | 3.47, 3.50, 3.55, 3.56 |
| Subsections 25-5(5) and (6) | 3.28 |
| Subsection 25-5(6) | 3.50 |
| Section 30-5 | 3.66 |
| Subsection 30-10(1) | 3.66 |
| Subsection 30-10(2) | 3.67 |
| Subsection 30-15(1) | 3.68 |
| Subsection 30-15(2) | 3.73 |
| Subsection 30-15(3) | 3.76 |
| Subsection 30-15(4) | 3.74, 12.11 |
| Section 30-20 | 3.70 |
| Section 30-25 | 3.71 |
| Subsection 30-30 | 3.72 |
| Section 30-35 | 3.77, 12.11 |
| Section 35-5 | 3.80 |
| Paragraph 35-10(1)(a) | 3.81, 3.83 |
| Paragraph 35-10(1)(b) | 3.81, 3.84 |
| Paragraph 35-10(1)(c) | 3.81, 3.85 |
| Paragraph 35-10(1)(d) | 3.81, 3.94 |
| Paragraph 35-10(1)(e) | 3.81, 3.96 |
| Subsection 35-10(2) | 3.97, 9.48 |
| Paragraph 35-10(2)(a) | 3.103, 3.105, 9.52, 9.55 |
| Paragraph 35-10(2)(b) | 3.103, 3.106, 9.52, 9.57 |
| Paragraph 35-10(2)(c) | 3.103, 3.111, 9.52, 9.61 |
| Paragraph 35-10(2)(d) | 3.103, 3.115, 9.52, 9.66 |
| Paragraph 35-10(2)(e) | 3.103, 3.116, 9.52, 9.70 |
| Paragraph 35-10(2)(f) | 3.103, 3.121, 9.52, 9.74 |
| Paragraph 35-10(2)(g) | 3.103, 3.122, 9.52, 9.76 |
| Paragraph 35-10(3)(a) | 3.124 |
| Paragraph 35-10(3)(b) | 3.125 |
| Paragraph 35-10(3)(c) | 3.126 |
| Subsection 35-10(4) | 3.123 |
| Subsection 35-15(1) | 3.127 |
| Subsection 35-15(2) | 3.128 |
| Paragraph 35-15(2)(b) | 3.129 |
| Subsection 35-15(3) | 3.131, 3.132 |
| Section 35-20 | 3.135, 12.11 |
| Subsection 40-5(1) | 4.10 |
| Subparagraphs 40-5(1)(a)(i) to (iii) | 4.11 |
| Subparagraphs 40-5(1)(a)(iv) to (vi) | 4.12 |
| Subparagraph 40-5(1)(a)(vii) | 4.13 |
| Subparagraphs 40-5(1)(b)(i) and (ii) | 4.11 |
| Subparagraph 40-5(1)(b)(iii) to (v) | 4.12 |
| Subparagraph 40-5(1)(b)(vi) | 4.13 |
| Paragraph 40-5(1)(c) | 4.13 |
| Paragraph 40-5(1)(d) | 4.14, 6.41 |
| Paragraph 40-5(1)(e) | 4.14 |
| Paragraph 40-5(1)(f) | 1.1, 4.15, 4.19 |
| Paragraph 40-5(1)(g) | 4.15, 4.21 |
| Subsection 40-5(2) | 4.16 |
| Subsections 40-5(3) and (4) | 4.22 |
| Subsection 40-5(4) (note) | 4.23 |
| Section 40-10 | 4.25 |
| Subsection 40-10(1) | 4.34, 4.36 |
| Subsection 40-10(2) | 4.35, 4.36 |
| Paragraph 40-10(2)(a) | 4.27 |
| Paragraphs 40-10(2)(b) and (c) | 4.30 |
| Paragraph 40-10(2)(d) | 4.31 |
| Paragraph 40-10(2)(e) | 4.33 |
| Subsection 40-10(3) | 4.35, 4.40 |
| Subsection 40-10(4) | 1.1 |
| Subsection 45-5(1) | 5.42 |
| Subsection 45-5(2) | 5.30 |
| Subsection 45-10(1) | 5.31 |
| Subsection 45-10(2) | 5.33 |
| Subsection 45-10(3) | 5.35 |
| Subsection 45-10(4) | 5.37 |
| Subsection 45-10(5) | 5.36 |
| Subsection 50-5(1) | 5.58 |
| Subsection 50-5(2) | 5.53 |
| Subsection 50-10(1) | 5.54 |
| Subsection 50-10(2) | 5.55 |
| Subsection 50-10(3) | 5.56 |
| Subsection 55-5(1) | 6.8 |
| Paragraph 55-5(1)(b) | 6.9 |
| Subsection 55-5(2) | 6.10 |
| Subsection 55-5(3) | 6.14 |
| Subsections 55-5(4) and (5) | 6.17 |
| Subsection 55-5(6) | 6.18 |
| Subsection 55-5(7) | 6.19 |
| Section 55-10 | 6.12 |
| Section 60-5 | 6.36 |
| Subsection 60-5(1) | 6.34 |
| Subsection 60-5(1) (note) | 6.38 |
| Subsection 60-5(2) | 6.39 |
| Section 60-10 | 6.49 |
| Subsection 60-10(2) | 6.53, 6.54 |
| Subsection 60-15(1) | 6.51 |
| Section 60-20 | 6.94 |
| Section 60-25 | 6.93 |
| Subsection 60-30(1) | 6.100 |
| Paragraph 60-30(1)(d) | 6.101 |
| Subsection 60-30(2) | 6.102 |
| Subsections 60-30(3) and (4) | 6.106 |
| Section 60-35 | 6.107 |
| Section 60-40 | 6.108 |
| Section 60-45 | 6.110 |
| Subsections 60-45(3) and 60-50(3) | 6.111 |
| Subsections 60-45(4) and 60-50(4) | 6.112 |
| Section 60-50 | 6.110 |
| Section 60-55 | 6.113 |
| Section 60-60 | 6.50 |
| Section 60-65 | 6.60 |
| Subsections 60-65(1) and (2) | 6.45, 6.46 |
| Subdivision 60-E | 6.64 |
| Section 60-75 | 6.66 |
| Subsection 60-75(6) | 6.67 |
| Section 60-80 | 6.66 |
| Subsection 60-80(6) | 6.67 |
| Section 60-85 | 6.55 |
| Subsection 60-85(2) | 6.58 |
| Subsection 60-85(3) | 6.56 |
| Subsection 60-90 | 6.59 |
| Section 60-95 | 6.70, 6.71 |
| Subsection 60-95(1) | 6.72 |
| Subsection 60-95(2) | 6.73 |
| Section 60-95(2) | 6.75 |
| Subsection 60-95(3) | 6.76 |
| Subsection 60-95(4) | 6.77, 6.78 |
| Paragraph 60-95(4)(f) | 6.82 |
| Section 60-100 | 6.89 |
| Paragraphs 60-100(3)(a) and (b) | 6.90 |
| Paragraph 60-100(3)(c) | 6.91 |
| Section 60-105 | 6.86 |
| Section 65-5 | 7.6 |
| Section 65-5(1) | 7.30 |
| Paragraphs 65-5(1)(a) and (b) | 7.7 |
| Paragraph 65-5(1)(c) | 7.8 |
| Paragraph 65-5(1)(d) | 7.11 |
| Paragraph 65-5(1)(e) | 7.16 |
| Subsection 65-5(2) | 7.16 |
| Paragraphs 65-5(2)(a) and (b) | 7.17 |
| Paragraph 65-5(2)(c) | 7.18 |
| Subsection 65-5(3) | 7.21 |
| Section 65-5(4) | 7.24 |
| Paragraph 65-5(4)(a) | 7.25 |
| Paragraph 65-5(4)(b) | 7.26, 7.28 |
| Paragraph 65-5(4)(c) | 7.27 |
| Subsection 65-5(5) | 7.29 |
| Subsection 70-5 (1) | 8.20 |
| Subsection 70-5(2) | 8.25 |
| Subsection 70-5(3) | 8.26 |
| Subsection 70-5(4) | 8.27 |
| Subsection 70-5(5) | 8.29 |
| Subsection 70-5(6) | 8.30 |
| Section 70-10 | 8.31 |
| Section 70-20 | 8.33 |
| Subsection 70-15 (1) | 8.34 |
| Subsection 70-15(2) | 8.37 |
| Subsection 70-15(3) | 8.38 |
| Subsection 70-15(4) | 8.40 |
| Subsection 70-25(1) | 8.41 |
| Subsection 70-25(2) | 8.42, 8.53 |
| Section 75-5 | 8.58 |
| Section 75-10 | 8.59 |
| Subsection 75-15(1) | 8.54 |
| Subsection 75-15(2) | 8.56 |
| Section 75-20 | 8.60, 8.67 |
| Subsection 75-25 (1) | 8.68 |
| Subsections 75-25(2) and (3) | 8.70 |
| Paragraph 75-25(3)(b)(ii) | 8.71 |
| Paragraph 75-25(4)(a) | 8.74 |
| Paragraph 75-25(4)(b) | 8.75 |
| Paragraph 75-30(2)(b) | 8.78 |
| Paragraph 75-30(2)(c) | 8.79 |
| Subsection 75-30(3) | 8.82 |
| Subsection 75-30(4) | 8.83, 8.84 |
| Subsection 75-30(5) | 8.86 |
| Subsection 75-30(6) | 8.88 |
| Subsection 75-30(7) | 8.91 |
| Section 75-35 | 8.92 |
| Paragraph 75-35(2)(c) | 8.95 |
| Subsections 75-35(3) and 75-35(4) | 8.96 |
| Subsection 75-35(5) | 8.97 |
| Subsections 75-40(1), (2) and (3) | 8.98 |
| Subsection 75-40(4) | 8.99 |
| Subsection 75-40(5) | 8.100, 8.102 |
| Subsection 75-45(1) | 8.104 |
| Subsection 75-45(2) | 8.105 |
| Subsection 75-45(3) | 8.107 |
| Subsection 75-45(4) | 8.109 |
| Subsection 75-45(5) | 8.108 |
| Subsection 75-45(6) | 8.110 |
| Subsection 75-50(1) | 8.111 |
| Subsection 75-50(2) | 8.112, 8.113, 8.114 |
| Subsection 75-50(3) | 8.117 |
| Section 75-55 | 8.118 |
| Section 75-60 | 8.119 |
| Subsection 75-65(1) | 8.121 |
| Subsection 75-65(2) | 8.121, 8.123 |
| Subsection 75-65(3) | 8.121, 8.137 |
| Subsection 75-65(4) | 8.124 |
| Subsection 75-65(5) | 8.125 |
| Subsection 75-65(6) | 8.126 |
| Subsection 75-65(7) | 8.128 |
| Subsection 75-65(8) | 8.130 |
| Subsection 75-65(9) | 8.131 |
| Subsection 75-65(10) | 8.134 |
| Subsection 75-70(1) | 8.135, 8.139 |
| Subsection 75-70(2) | 8.136 |
| Subsection 75-70(4) | 8.138 |
| Subsection 75-75(1) | 8.140 |
| Subsection 75-75(2) | 8.142 |
| Subsection 75-75(3) | 8.141 |
| Subsection 75-80(1) | 8.143 |
| Subsection 75-80(2) | 8.144 |
| Subsection 75-85(1) | 8.145 |
| Subsection 75-85(2) | 8.146 |
| Subsection 75-85(3) | 8.147 |
| Subsection 75-85(4) | 8.148 |
| Paragraph 75-85(4)(f) | 8.149 |
| Subsection 75-90(1) | 8.150 |
| Subsection 75-90(2) | 8.151 |
| Subsection 75-90(3) | 8.152 |
| Subsection 75-95(1) | 8.153 |
| Subsection 75-95(2) | 8.155 |
| Subsection 75-95(3) | 8.157 |
| Subsection 75-95(4) | 8.158 |
| Subsection 75-95(5) | 8.159 |
| Subsection 75-95(6) | 8.160 |
| Paragraph 80-5(1)(a) | 9.90 |
| Paragraph 80-5(1)(b) | 9.90 |
| Paragraph 80-5(1)(c) | 9.90 |
| Paragraph 80-5(2)(a) | 9.95 |
| Paragraph 80-5(2)(b) | 9.96 |
| Subsection 80-5(3) | 9.90 |
| Paragraph 85-5(1)(a) | 9.102 |
| Paragraph 85-5(1)(b) | 9.102 |
| Paragraph 85-5(1)(c) | 9.102 |
| Subsection 85-5(2) | 9.108 |
| Subsection 85-5(3) | 9.100 |
| Subsection 85-10(1) | 9.110 |
| Paragraph 85-10(2)(a) | 9.114 |
| Subsection 85-10(3) | 9.115 |
| Paragraph 85-10(2)(b) | 9.119 |
| Paragraph 85-10(4)(a) | 9.121 |
| Paragraph 85-10(4)(b) | 9.123 |
| Subsection 85-10(5) | 9.125 |
| Section 85-15 | 9.126 |
| Subsections 85-20(1) and 85-20(3) | 9.131 |
| Subsections 85-20(2) and (4) | 9.132 |
| Subsections 85-20(5) and 85-20(6) | 9.134 |
| Section 85-25 | 9.137 |
| Paragraph 85-25(a) | 12.11 |
| Paragraph 85-25(b) | 12.11 |
| Paragraph 85-25(c) | 12.11 |
| Section 85-30 | 13.167 |
| Subsection 85-30(1) | 9.140 |
| Subsection 85-30(2) | 9.141, 9.142 |
| Subsection 90-5 | 9.146 |
| Section 90-10 | 9.150 |
| Subsection 90-10(1) | 9.151 |
| Subsection 90-10(2) | 9.152 |
| Subsection 90-10(3) | 9.154 |
| Subsection 90-10(4) | 9.155 |
| Subsection 90-10(5) | 9.157 |
| Subsection 90-10(6) | 9.156 |
| Subsection 90-15(1) | 9.158 |
| Subsection 90-15(2) | 9.160 |
| Paragraph 90-15(3)(a) | 9.164 |
| Paragraph 90-15(3)(b) | 9.165 |
| Paragraph 90-15(3)(c) | 9.167 |
| Paragraph 90-15(3)(d) | 9.169 |
| Section 95-5 | 9.176 |
| Section 95-10 | 9.177 |
| Section 95-15 | 9.181, 9.186 |
| Subsection 95-15(1) | 9.182, 9.183 |
| Subsection 95-15(2) | 9.187, 9.188 |
| Subsection 95-15(3) | 9.191, 9.193 |
| Subsection 95-20(1) | 9.194 |
| Subsection 95-20(2) | 9.197 |
| Section 95-25 | 9.180 |
| Paragraph 95-30(1)(a) | 9.184 |
| Paragraph 95-30(1)(b) | 9.184 |
| Paragraph 95-30(1)(c) | 9.184 |
| Paragraph 95-30(2)(a) | 9.189 |
| Paragraph 95-30(2)(b) | 9.189 |
| Paragraph 95-30(2)(c) | 9.189 |
| Section 95-35 | 9.179 |
| Section 95-40 | 9.198 |
| Section 100-5 | 9.200 |
| Subsection 100-5(1) | 9.201 |
| Subsection 100-5(2) | 9.203 |
| Subsection 100-5(3) | 9.206 |
| Subsection 100-10(1) | 9.215 |
| Subsection 100-10(2) | 9.219 |
| Subsection 100-10(3) | 9.216 |
| Subsections 100-10(4) and (5) | 9.217 |
| Subsection 100-10(6) | 9.218 |
| Subsection 100-10(7) | 9.220 |
| Subsection 100-10(8) | 9.221 |
| Subsection 100-10(9) | 9.225 |
| Subsections 100-10(10) | 9.231 |
| Paragraph 100-10(10)(a) | 12.11 |
| Paragraph 100-10(10)(b) | 12.11 |
| Subsection 100-15(1) | 9.223 |
| Subsection 100-15(2) | 9.224 |
| Subsections 100-15(3) and (4) | 9.217 |
| Subsection 100-15(5) | 9.218 |
| Subsection 100-15(6) | 9.225 |
| Subsection 100-15(7) | 9.231, 12.11 |
| Subsection 100-20(1) | 9.233, 9.235 |
| Subsection 100-20(2) | 9.234, 9.235 |
| Subsection 100-20(3) | 9.237 |
| Subsection 100-25(1) | 9.241, 9.242 |
| Subsection 100-25(2) | 9.243, 9.244 |
| Subsection 100-25(3) | 9.245, 9.246 |
| Subsection 100-25(4) | 9.247 |
| Subsections 100-30(1) and 100-30(3) | 9.252 |
| Subsections 100-30(2) and 100-30(4) | 9.253 |
| Subsection 100-35(1) | 9.257 |
| Subsection 100-35(2) | 9.258 |
| Subsection 100-35(3) | 9.260 |
| Subsection 100-35(4) | 9.261 |
| Subsection 100-40(1) | 9.263 |
| Subsection 100-40(2) | 9.264 |
| Section 100-45 | 9.265 |
| Section 100-50 | 9.267 |
| Subsection 100-55(1) | 9.268 |
| Subsection 100-55(2) | 9.269 |
| Subsection 100-60(1) | 9.271 |
| Subsection 100-60(2) | 9.274, 9.275 |
| Subsection 100-60(3) | 9.276 |
| Subsection 100-65(1) | 9.279 |
| Subsection 100-65(2) | 9.280 |
| Subsection 100-65(3) | 9.281 |
| Subsection 100-65(4) | 9.282 |
| Subsections 100-70(1) and (2) | 9.283 |
| Paragraph 100-70(1)(c) | 9.284, 9.285 |
| Subsection 100-70(3) | 9.287 |
| Subsection 100-70(4) | 9.290 |
| Subsection 100-70(5) | 9.288, 9.289, 9.292, 9.293 |
| Subsection 100-70(6) | 9.294 |
| Section 105-5 | 10.5 |
| Section 105-10 | 10.6 |
| Section 105-15 | 10.8 |
| Section 105-20 | 10.9 |
| Subsection 110-5(1) | 10.10 |
| Subsection 110-5(2) | 10.11 |
| Subsection 110-10(1) | 10.12 |
| Subsection 110-10(2) and (3) | 10.13 |
| Subsection 110-15 | 10.14 |
| Section 110-15 note | 10.51 |
| Subsection 110-20(1) | 10.17 |
| Subsection 110-20(2) | 10.19 |
| Subsection 115-5(1) | 10.21 |
| Subsection 115-5(2) | 10.22 |
| Section 115-10 | 10.23 |
| Section 115-10 note | 10.24 |
| Section 115-15 | 10.25 |
| Section 115-20 | 10.26 |
| Section 115-25 | 10.27 |
| Section 115-30 | 10.28 |
| Section 115-35 | 10.29 |
| Section 115-40 | 10.31 |
| Section 115-45 | 10.32 |
| Subsection 115-50(1) | 10.33 |
| Paragraph 115-50(2)(a) | 10.33 |
| Paragraph 115-50(2)(b) | 10.33 |
| Paragraph 115-50(2)(c) | 10.33 |
| Paragraph 115-50(2)(d) | 10.33 |
| Subsection 115-55(1) | 10.36 |
| Subsection 115-55(2) | 10.37 |
| Section 120-5 | 10.41, 10.42 |
| Section 120-5 (note) | 10.42 |
| Subsection 120-10(1) | 10.45 |
| Subsection 120-10(2) | 10.46 |
| Section 125-5 | 10.47 |
| Section 125-10 | 10.53 |
| Section 125-15 | 10.54 |
| Subsection 130-5(1) | 10.55 |
| Subsection 130-5(2) | 10.56 |
| Section 135-5 | 10.59 |
| Paragraph 135-10(a) | 10.62 |
| Paragraph 135-10(b) | 10.60 |
| Subsection 135-15(1) | 10.63 |
| Subsection 135-15(2) | 10.65 |
| Subsection 135-15(3) | 10.67 |
| Subsection 140-5(1) | 10.72, 10.75 |
| Subsection 140-5(2) | 10.75 |
| Subsection 140-5(3) | 10.76 |
| Subsection 140-5(4) | 10.77 |
| Section 140-10 | 10.73 |
| Subsection 140-15(1) | 10.80 |
| Subsection 140-15(2) | 10.81 |
| Subsection 140-15(3) | 10.81 |
| Subsection 140-20(2) | 10.82, 10.83 |
| Subsection 140-25 | 10.84 |
| Subsection 140-30(1) | 10.85 |
| Subsections 140-30(2) and 140-30(3) | 10.86 |
| Subsection 140-30(4) | 10.87 |
| Section 140-35 | 10.88 |
| Subsection 145-5(1) | 10.90 |
| Subsection 145-5(2) and (3) | 10.92 |
| Subsection 145-5(4) | 10.94 |
| Subsection 145-5(5) | 10.95 |
| Subsection 145-5(6) | 10.97 |
| Subsection 145-5(7) | 10.98, 10.99 |
| Subsection 145-5(8) | 10.100 |
| Subsection 145-5(9) | 10.93 |
| Section 150-5 | 11.2 |
| Paragraph 150-5(a) | 11.3 |
| Paragraph 150-5(b) | 11.4 |
| Section 150-10 | 11.27 |
| Paragraph 150-10(a) | 11.28 |
| Paragraph 150-10(b) | 11.28 |
| Paragraph 150-10(c) | 11.28 |
| Paragraph 150 10(d) | 11.28 |
| Section 150-15 | 11.22 |
| Section 150-20 | 11.45 |
| Section 150-25 | 11.31 |
| Subsection 150-25(1) | 11.32 |
| Subparagraph 150-25 (1)(c)(i) and subsection 150-25(2) | 11.39 |
| Subparagraph 150-25(1)(c)(i) and subsection 150-25(3) | 11.38 |
| Paragraph 150-25(2)(a) | 11.40 |
| Paragraph 150-25(2)(b) | 11.40 |
| Paragraph 150-25(2)(c) | 11.40 |
| Section 150-30 | 11.39 |
| Section 150-35 | 11.39 |
| Paragraph 150-35(a) | 11.47 |
| Paragraph 150-35(b) | 11.48 |
| Paragraph 150-35(c) | 11.50 |
| Section 150-40 | 11.39, 11.52 |
| Paragraph 150-40(a) | 11.57 |
| Paragraphs 150-40(b) and 150-40(c) | 11.55 |
| Section 150-45 | 11.59 |
| Section 150-50 | 11.61 |
| Subsection 150-55(1) | 11.64, 11.67 |
| Paragraphs 150-55(1)(a) and 150-55(1)(c) | 11.66 |
| Paragraph 150- 55(1)(b) | 11.66 |
| Subparagraph 150-55(1)(d)(i) | 11.69 |
| Paragraph 150-55(2)(a) | 11.71 |
| Paragraph 150-55(2)(b) | 11.71 |
| Paragraph 150-55(2)(c) | 11.71 |
| Subsection 150-55(3) | 11.69 |
| Section 150-60 | 11.70 |
| Subsection 150-60(1) | 11.72 |
| Subsection 150-60(2) | 11.75 |
| Section 150-65 | 11.70, 11.77 |
| Subsection 155-5(1) | 12.3, 12.16 |
| Subsection 155-5(2) | 12.9 |
| Section 155-10 | 12.12 |
| Section 160-5 | 12.17 |
| Subsection 160-10(1) | 12.19 |
| Subsection 160-10(2) | 12.21 |
| Subsection 160-10(3) | 12.22 |
| Subsections 160-10(4) and (5) | 12.24 |
| Subsection 160-10(6) | 12.25 |
| Subsection 160-10(7) | 12.25, 12.35 |
| Subsection 160-15(1) | 12.26 |
| Subsections 160-15(2) and (3) | 12.27 |
| Subsection 160-20(1) | 12.31 |
| Paragraph 160-20(1)(b) | 12.32 |
| Subsection 160-20(2) | 12.33 |
| Subsection 160-20(3) | 12.34 |
| Paragraph 160-25(a) | 12.35 |
| Paragraph 160-25(b) | 12.88 |
| Section 165-10 | 12.50 |
| Section 165-15 | 12.73 |
| Section 165-20 | 12.77 |
| Paragraph 165-25(1)(a) | 12.81 |
| Paragraph 165-25(1)(b) | 12.83 |
| Section 165-25 | 12.84 |
| Section 165-30 | 12.85 |
| Section 165-35 | 12.87 |
| Paragraph 165-40(a) | 12.37 |
| Paragraph 165-40(b) | 12.38 |
| Section 165-45 | 12.45 |
| Subsection 165-45(2) | 12.46 |
| Section 165-50 | 12.41 |
| Sections 165-55 | 12.97, 12.100 |
| Section 170-5 | 12.89 |
| Section 170-10 | 12.90 |
| Section 170-15 | 12.92 |
| Subsection 170-20(1) | 12.93 |
| Subsection 170-20(2) | 12.94 |
| Section 170-25 | 12.95 |
| Section 170-30 | 12.97, 12.100 |
| Subparagraph 170-30(1)(a)(ii) | 12.99 |
| Section 175-5 | 13.102 |
| Paragraph 175-10(1)(a) | 13.103 |
| Paragraph 175-10(1)(b) | 13.104 |
| Subsection 175-10(2) | 13.106 |
| Subsection 175-10(3) | 13.107 |
| Section 175-15 | 13.109 |
| Subsection 175-20(1) | 13.110, 13.112 |
| Subsection 175-20(2) | 13.113 |
| Subsection 175-20(3) | 13.114 |
| Paragraph 175-25(a) | 13.116 |
| Paragraph 175-25(b) | 13.117 |
| Paragraph 175-25(c) | 13.118 |
| Subsection 175-30(1) | 13.121 |
| Paragraph 175-30(2)(a) | 13.122 |
| Paragraph 175-30(2)(b) | 13.123 |
| Subsection 175-30(3) | 13.124 |
| Section 175-35 | 13.129, 13.168 |
| Paragraph 175-40(1)(a) | 13.132 |
| Paragraph 175-40(1)(b) | 13.133 |
| Subsection 175-40(2) | 13.134 |
| Subsection 175-40(4) | 13.136 |
| Section 175-45 | 13.141 |
| Section 175-50 | 13.141, 13.142 |
| Section 175-55 | 13.143 |
| Section 175-60 | 13.144 |
| Subsection 175-60(2) | 13.145 |
| Subsection 175-60(2) note | 13.146 |
| Subsection 175-60(3) | 12.11, 13.149 |
| Section 175-65 | 13.151 |
| Section 175-70 | 13.152 |
| Subsection 175-70(1) | 13.154 |
| Subsection 175-70(2) | 13.153 |
| Subsection 175-70(2) note 1 and 2 | 13.159 |
| Subsection 175-70(3) | 13.155 |
| Subsection 175-70(4) | 13.156 |
| Subsection 175-70(5) | 13.161 |
| Subsection 180-5(1) | 13.173 |
| Subsection 180-5(2) | 13.175 |
| Subsection 180-5(3) | 13.176 |
| Subsections 180-10(1) and (2) | 13.178 |
| Subsection 180-15(2) | 13.181 |
| Subsection 180-15(3) | 13.182 |
| Subsection 180-20(1) | 13.190 |
| Subsection 180-20(3) | 13.193 |
| Subsection 180-20(4) | 13.192, 13.194 |
| Section 180-30 | 13.198 |
| Subsection 180-30(3) | 13.199 |
| Section 180-35 | 13.177, 13.194 |
| Subsection 190-10(1) | 13.10 |
| Subsection 190-10(2) | 13.11, 13.12 |
| Subsection 190-10(3) | 13.13 |
| Subsections 190-10(4) and note in subsection 190-10(4) | 13.14 |
| Section 190-15 | 6.39, 13.15 |
| Section 190-20 | 13.16 |
| Subsection 190-25(1) | 13.18 |
| Subsection 190-25(2) | 13.19 |
| Subsection 190-25(3) | 13.20 |
| Subsection 190-25(4) | 13.21 |
| Subsection 190-25(5) | 13.22 |
| Subsection 190-25(6) | 13.23 |
| Subsection 190-25(7) | 13.24 |
| Section 190-30 | 13.25 |
| Subsection 190-35(1) | 13.26 |
| Subsection 190-35(2) | 13.27 |
| Subsection 190-35(3) | 13.28 |
| Subsection 195-5(1) | 13.36 |
| Subsection 195-5(2) | 13.37 |
| Subsection 195-5(3) | 13.38 |
| Subsection 195-10(1) | 13.39 |
| Subsection 195-10(2) | 13.40 |
| Subsection 195-10(3) | 13.41 |
| Section 205-10 | 13.76 |
| Paragraph 205-15(c) | 9.81 |
| Paragraph 205-15(d) | 9.81 |
| Paragraph 205-15(e) | 9.81 |
| Subsection 205-5(1) | 13.44 |
| Subsection 205-5(2) | 13.46 |
| Subsection 205-5(3) | 13.48 |
| Subsection 205-5(4) | 13.51 |
| Subsection 205-5(5) | 13.53 |
| Subsection 210-10(2) | 13.59 |
| Section 205-20 | 9.80, 9.259 |
| Subsection 205-25(1) | 6.24, 13.58 |
| Subsection 205-25(2) | 6.25 |
| Subsection 205-25(3) | 6.26, 13.60 |
| Subsection 205-25(4) | 6.27, 13.61 |
| Subsection 205-25(5) | 6.28, 13.62 |
| Paragraph 205-30(a) | 13.71 |
| Paragraph 205-30(b) | 13.72 |
| Paragraph 205-30(c) | 13.73 |
| Subsection 205-35(1) | 13.78 |
| Subsection 205-35(2) | 13.80 |
| Subsection 205-35(3) | 13.81 |
| Subsection 205-35(4) | 13.85 |
| Section 205-40 | 3.114, 9.62 |
| Subsection 205-40(5) | 13.86 |
| Section 300-5 | 11.57, 13.89 |
Schedule 1: Application and transitional provisions
| Bill reference | Paragraph number |
| Item 2 | 14.8 |
| Item 3 | 14.11, 15.41 |
| Item 4 | 14.13, 15.41 |
| Subitem 5(1) | 14.20 |
| Subitem 5(2) | 14.21 |
| Subitem 5(3) | 14.22 |
| Item 6 | 14.16, 15.40 |
| Item 7 | 14.27, 14.28 |
| Subitem 8(1) | 14.36 |
| Subitem 8(2) | 14.38 |
| Subitem 9(1) and note | 14.39, 14.41 |
| Subitem 9(2) | 14.43, 14.50 |
| Subitem 9(3) | 14.43, 14.50 |
| Subitem 9(4) and note | 14.44, 14.50 |
| Subitem 10 | 14.34 |
| Subitem 10(4) | 14.30 |
| Item 11 | 14.45 |
| Subitem 11(1) | 14.46 |
| Subitem 11(2) | 14.48 |
| Item 12 | 14.55 |
| Item 13 | 14.57 |
| Item 14 | 14.65 |
| Paragraph 14(d) | 14.66 |
| Item 15 | 14.74 |
Schedule 2: References to charities etc
| Bill reference | Paragraph number |
| Part 1 | 15.23, 15.25 |
| Items 1 to 3 | 15.47 |
| Part 2 | 15.21 |
| Parts 3, 4 and 6 | 15.23 |
| Part 7 | 15.21 |
| Items 26 to 30 | 15.45 |
| Item 40 | 15.46 |
| Items 131 to 134 | 15.51 |
| Items 142 and 148 | 15.68 |
Schedule 3: Amendments consequential on the establishment of the ACNC
| Bill reference | Paragraph number |
| Item 1 | 15.52 |
| Item 2 | 15.58 |
| Part 3 | 15.49, 15.69, 15.70 |
| Items 20 to 23 | 15.77 |
| Item 32 | 15.72 |
Schedule 5: Other amendments
| Bill reference | Paragraph number |
| Items 1 to 4 | 15.59 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
