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

CHAPTER 8 - INTERPRETATION  

PART 8-2 - DICTIONARY  

Division 300 - Dictionary  

SECTION 300-5  

300-5   DICTIONARY  
In this Act:

AAT Act
means the Administrative Appeals Tribunal Act 1975 .

AAT extension application
means an application under subsection 29(7) of the AAT Act that relates to a review of an objection decision or an extension of time refusal decision.

ABN
(short for Australian Business Number) has the meaning given by the Income Tax Assessment Act 1997 .

Account
(Repealed by No 70 of 2015)

accounting standards
has the same meaning as in the Corporations Act 2001 .

ACNC
means the Australian Charities and Not-for-profits Commission.

ACNC officer
means:

(a) the Commissioner; or

(b) a member of the staff assisting the Commissioner as mentioned in subsection 120-5(1) .

administrative decision
has the meaning given by subsection 155-5(2) .

Advisory Board
means the Advisory Board of the ACNC.

approved form
has the meaning given by section 190-10 .

ASIC
means the Australian Securities and Investments Commission.

audit
means an audit conducted for the purposes of this Act.

auditing standard
has the same meaning as in the Corporations Act 2001 .

auditor ' s report
means a report under section 60-45 .

Australia
includes the external Territories.

Australian government agency
means:

(a) the Commonwealth, a State or a Territory; or

(b) an authority of the Commonwealth or of a State or a Territory.

Australian law
has the meaning given by the Income Tax Assessment Act 1997 .

base penalty amount
:

(a) under Subdivision 175-B , has the meaning given by section 175-20 ; and

(b) under Subdivision 175-C , has the meaning given by subsection 175-40(2) .

basic religious charity
has the meaning given by section 205-35 .

Chair
means the Chair of the Advisory Board.

Commissioner
means the Commissioner of the ACNC.

company
has the meaning given by section 205-10 .

constitutional corporation
has the meaning given by section 205-20 .

contribution
has the meaning given by section 205-40 .

damage
, in relation to data, includes damage by erasure of data or addition of other data.

deductible gift recipient
has the same meaning as in the Income Tax Assessment Act 1997 .

Deputy Chair
means the Deputy Chair of the Advisory Board.

designated court
means:

(a) the Federal Court of Australia; or

(b) a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under this Act.

director
, of a company, means:

(a) if the company is incorporated - a director of the company, or an individual who performs the duties of a director of the company; or

(b) if the company is not incorporated - a member of the committee of management of the company, or an individual who performs the duties of such a member;

regardless of the name that is given to his or her position, or whether or not he or she is validly appointed to occupy, or duly authorised to act in, the position.

electronic signature
of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.

enforceable
:

(a) a provision is enforceable under Division 90 if it is mentioned in section 90-5 ; and

(b) a provision is enforceable under Division 95 if it is mentioned in section 95-5 .

engage in conduct
means:

(a) do an act; or

(b) omit to perform an act.

entity
has the meaning given by section 205-5 .

extension of time refusal decision
means a decision of the Commissioner under subsection 160-10(4) to refuse a request by an entity.

external conduct standard
has the meaning given by section 50-10 .

federally regulated entity
has the meaning given by section 205-15 .

former registered entity
means an entity that is not a registered entity, but that used to be a registered entity.

general member
, of the Advisory Board, has the meaning given by section 135-10 .

governance standard
has the meaning given by section 45-10 .

governing rules
, of an entity, means written rules that:

(a) govern the establishment or operation of the entity; and

(b) can be enforced against the entity.

individual assisting
an ACNC officer has the meaning given by section 75-35 .

information statement
has the meaning given by section 60-5 .

issuing officer
means a magistrate or a Judge of the Federal Circuit and Family Court of Australia (Division 2).

large registered entity
has the meaning given by section 205-25 .

lodge electronically
: a document is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.

medium registered entity
has the meaning given by section 205-25 .

monitoring powers
has the meaning given by sections 75-20 , 75-25 and 75-30 .

monitoring warrant
means a warrant issued under section 75-85 .

objection decision
has the meaning given by subsection 160-15(2) .

premises
includes the following:

(a) a structure, building, vehicle, vessel or aircraft;

(b) a place (whether or not enclosed or built on);

(c) a part of a thing mentioned in paragraph (a) or (b).

protected ACNC information
has the meaning given by section 150-15 .

recognised assessment activity
has the meaning given by section 55-10 .

Register
means the Australian Charities and Not-for-profits Register mentioned in section 40-5 .

registered entity
means an entity that is registered under this Act.

relevant data
has the meaning given by subsection 75-65(3) .

reporting group
has the meaning given by subsection 60-95(1) .

responsible entity
has the meaning given by section 205-30 .

review
means a review of a financial report conducted for the purposes of this Act.

reviewer
, in relation to a registered entity, means another entity that, under subsection 60-30(1) or (2) , can undertake a review of a financial report of the registered entity.

reviewer ' s report
means a report under section 60-50 .

review period
has the meaning given by subsection 160-10(1) .

small registered entity
has the meaning given by section 205-25 .

subject to monitoring
:

(a) a provision is subject to monitoring under Division 75 if section 75-5 provides that it is subject to monitoring under that Division; and

(b) information given in compliance or purported compliance with a provision is subject to monitoring under Division 75 if section 75-10 provides that it is subject to monitoring under that Division.

taxation law
has the same meaning as in the Income Tax Assessment Act 1997 .