Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
The objects of this Act are: (a) to maintain, protect and enhance public trust and confidence in the Australian not-for-profit sector; and (b) to support and sustain a robust, vibrant, independent and innovative Australian not-for-profit sector; and (c) to promote the reduction of unnecessary regulatory obligations on the Australian not-for-profit sector.
15-5(2)
This Act achieves those objects by: (a) establishing a national regulatory framework for not-for-profit entities that reflects the unique structures, funding arrangements and goals of such entities; and (b) establishing the Commissioner of the Australian Charities and Not-for-profits Commission, who will:
(i) be responsible for registering entities as not-for-profit entities according to their type and subtypes; and
(ii) administer the national regulatory framework; and
(iii) assist registered entities in complying with and understanding this Act, by providing them with guidance and education.
15-5(3)
Registration is a prerequisite for an entity to access certain Commonwealth tax concessions.
15-5(4)
Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
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