Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
The following is a guide to this Act:
This Act establishes a regulatory system for not-for-profit entities.
This Act establishes a national regulator for not-for-profit entities. The regulator is the Commissioner of the Australian Charities and Not-for-profits Commission (the ACNC).
The Commissioner is responsible for registering entities as not-for-profit entities according to their type and subtypes. Registration with the ACNC is a necessary precondition for access to certain Commonwealth taxation concessions. Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
The Commissioner of the ACNC will cooperate with other government agencies to oversee a simplified and streamlined regulatory framework for not-for-profit entities.
The Commissioner of the ACNC will provide information to help the public understand the work of the not-for-profit sector and to support the transparency and accountability of the sector.
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