Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
The object of this Division is to promote: (a) the transparency and accountability of registered entities; and (b) the reduction of reporting obligations of registered entities under other Australian laws.
60-3(2)
The Division does this by requiring registered entities to provide information to the Commissioner that: (a) relates to this Act or the taxation law; and (b) the Commissioner:
(i) will use for the purposes of this Act; or
(ii) may pass on to other Australian government agencies, removing the need for those agencies to require the information from the registered entities; or
(iii) will make publicly available by publishing it on the Register.
Note 1: Other Australian laws provide that giving information to the Commissioner in accordance with this Act satisfies the reporting requirements of those laws.
Note 2: Division 40 limits the information the Commissioner may publish on the Register.
60-3(3)
The requirements this Division places on a registered entity are proportional to the size of the registered entity.
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