Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
Tax concessions
20-5(1)
This Part provides for the Commissioner to register entities as particular types and subtypes of not-for-profit entities. It also provides for the Commissioner to revoke the registration of registered entities.
20-5(2)
Such registration is a prerequisite for an entity to access certain Commonwealth tax concessions. The object of this Part is to ensure that these tax concessions are available only to entities that are governed and regulated in accordance with this Act.
Other concessions
20-5(3)
Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.
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