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