Legal database - View: Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

Australian Charities and Not-for-profits Commission Act 2012 (Cwth)
CHAPTER 1 - INTRODUCTION
PART 1-1 - PRELIMINARY
Division 5 - Preliminary
SECTION 5-5 SHORT TITLE
SECTION 5-10 COMMENCEMENT
SECTION 5-15 CROWN TO BE BOUND
SECTION 5-20 EXTENSION TO EXTERNAL TERRITORIES
Division 10 - Guide to this Act
SECTION 10-5 GUIDE TO THIS ACT
PART 1-2 - OBJECTS OF THIS ACT
Division 15 - Objects of this Act
SECTION 15-5 OBJECTS OF THIS ACT
SECTION 15-10 COMMISSIONER TO HAVE REGARD TO CERTAIN MATTERS IN EXERCISING POWERS AND FUNCTIONS
CHAPTER 2 - REGISTRATION OF NOT FOR PROFIT ENTITIES
PART 2-1 - REGISTRATION
Division 20 - Object of this Part
SECTION 20-5 OBJECT OF THIS PART
Division 25 - Entitlement to registration
SECTION 25-1 SIMPLIFIED OUTLINE
SECTION 25-5 ENTITLEMENT TO REGISTRATION
Division 30 - Process of registration
SECTION 30-1 SIMPLIFIED OUTLINE
SECTION 30-5 APPLICATION OF THIS DIVISION TO VARIOUS KINDS OF REGISTRATION
SECTION 30-10 APPLYING FOR REGISTRATION
SECTION 30-15 DEALING WITH AN APPLICATION FOR REGISTRATION
SECTION 30-20 REGISTRATION OF ENTITY
SECTION 30-25 NOTIFYING OUTCOME OF APPLICATION FOR REGISTRATION
SECTION 30-30 DATE OF EFFECT OF REGISTRATION
SECTION 30-35 REVIEW OF REFUSAL OF REGISTRATION
Division 35 - Revoking registration
SECTION 35-1 SIMPLIFIED OUTLINE
SECTION 35-5 APPLICATION OF THIS DIVISION TO VARIOUS KINDS OF REGISTRATION
SECTION 35-10 REVOKING REGISTRATION
SECTION 35-15 NOTICE TO REGISTERED ENTITY TO SHOW CAUSE
SECTION 35-20 REVIEW OF REVOCATION OF REGISTRATION
PART 2-2 - AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS REGISTER
Division 40 - Australian Charities and Not-for-profits Register
SECTION 40-1 SIMPLIFIED OUTLINE
SECTION 40-5 COMMISSIONER TO MAINTAIN AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS REGISTER
SECTION 40-10 COMMISSIONER MAY WITHHOLD OR REMOVE INFORMATION FROM REGISTER
CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES
PART 3-1 - GOVERNANCE STANDARDS AND EXTERNAL CONDUCT STANDARDS
Division 45 - Governance standards
SECTION 45-1 SIMPLIFIED OUTLINE
SECTION 45-5 OBJECT OF THIS DIVISION
SECTION 45-10 REGULATIONS ESTABLISHING GOVERNANCE STANDARDS
SECTION 45-15 CONSULTATION
SECTION 45-20 PARLIAMENTARY SCRUTINY OF STANDARDS
Division 50 - External conduct standards
SECTION 50-1 SIMPLIFIED OUTLINE
SECTION 50-5 OBJECT OF THIS DIVISION
SECTION 50-10 EXTERNAL CONDUCT STANDARDS
SECTION 50-15 CONSULTATION
SECTION 50-20 PARLIAMENTARY SCRUTINY OF STANDARDS
PART 3-2 - RECORD KEEPING AND REPORTING
Division 55 - Record keeping
SECTION 55-1 SIMPLIFIED OUTLINE
SECTION 55-5 REGISTERED ENTITIES MUST KEEP RECORDS
SECTION 55-10 RECOGNISED ASSESSMENT ACTIVITY
Division 60 - Reporting
Subdivision 60-A - Overview
SECTION 60-1 SIMPLIFIED OUTLINE
Subdivision 60-AA - Object of this Division
SECTION 60-3 OBJECT OF THIS DIVISION
Subdivision 60-B - Annual information statements
SECTION 60-5 REGISTERED ENTITIES MUST GIVE ANNUAL INFORMATION STATEMENTS
Subdivision 60-C - Annual financial reports
SECTION 60-10 MEDIUM AND LARGE REGISTERED ENTITIES MUST GIVE ANNUAL FINANCIAL REPORTS
SECTION 60-15 REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS
SECTION 60-20 MEDIUM REGISTERED ENTITIES MUST HAVE ANNUAL FINANCIAL REPORTS AUDITED OR REVIEWED
SECTION 60-25 LARGE REGISTERED ENTITIES MUST HAVE ANNUAL FINANCIAL REPORTS AUDITED
SECTION 60-30 AUDIT OR REVIEW
SECTION 60-35 AUDIT OR REVIEW TO BE CONDUCTED IN ACCORDANCE WITH AUDITING STANDARDS
SECTION 60-40 AUDITOR ' S OR REVIEWER ' S INDEPENDENCE DECLARATION
SECTION 60-45 AUDITOR ' S REPORT ON ANNUAL FINANCIAL REPORT
SECTION 60-50 REVIEWER ' S REPORT ON ANNUAL FINANCIAL REPORT
SECTION 60-55 AUDITOR OR REVIEWER TO BE PROVIDED WITH INFORMATION AND ASSISTANCE
SECTION 60-60 BASIC RELIGIOUS CHARITIES
Subdivision 60-D - Errors in information statements and financial reports
SECTION 60-65 ERRORS IN INFORMATION STATEMENTS AND FINANCIAL REPORTS
Subdivision 60-E - Additional reporting requirements
SECTION 60-70 OBJECT OF THIS SUBDIVISION
SECTION 60-75 ADDITIONAL REPORTING REQUIREMENTS - PARTICULAR REGISTERED ENTITY
SECTION 60-80 ADDITIONAL REPORTING REQUIREMENTS - CLASSES OF REGISTERED ENTITIES
Subdivision 60-F - Substituted accounting periods
SECTION 60-85 COMMISSIONER MAY APPROVE A DIFFERENT ACCOUNTING PERIOD
SECTION 60-90 COMMISSIONER MAY IMPOSE CONDITIONS
Subdivision 60-G - Collective and joint reporting
SECTION 60-95 COMMISSIONER MAY APPROVE COLLECTIVE OR JOINT REPORTING BY RELATED ENTITIES
SECTION 60-100 COMMISSIONER MAY IMPOSE CONDITIONS
SECTION 60-105 TREATMENT OF REPORTING GROUPS AS SMALL, MEDIUM OR LARGE REGISTERED ENTITIES
PART 3-3 - DUTY TO NOTIFY
Division 65 - Duty to notify
SECTION 65-1 SIMPLIFIED OUTLINE
SECTION 65-5 REGISTERED ENTITIES MUST NOTIFY COMMISSIONER OF CERTAIN MATTERS
CHAPTER 4 - REGULATORY POWERS OF THE ACNC COMMISSIONER
PART 4-1 - INFORMATION GATHERING AND MONITORING POWERS
Division 70 - Information gathering powers
SECTION 70-1 SIMPLIFIED OUTLINE
SECTION 70-5 COMMISSIONER MAY OBTAIN INFORMATION AND DOCUMENTS
SECTION 70-10 COMMISSIONER MAY INSPECT AND COPY ORIGINAL DOCUMENTS
SECTION 70-15 COMMISSIONER MAY RETAIN ORIGINAL DOCUMENTS
SECTION 70-20 COMMISSIONER MAY INSPECT AND RETAIN COPIES OF DOCUMENTS
SECTION 70-25 SELF-INCRIMINATION
Division 75 - Monitoring
Subdivision 75-A - Overview
SECTION 75-1 SIMPLIFIED OUTLINE
Subdivision 75-B - Application of this Division
SECTION 75-5 PROVISIONS SUBJECT TO MONITORING
SECTION 75-10 INFORMATION SUBJECT TO MONITORING
Subdivision 75-C - Monitoring powers
SECTION 75-15 ACNC OFFICER MAY ENTER PREMISES BY CONSENT OR UNDER A WARRANT
SECTION 75-20 MONITORING POWERS OF ACNC OFFICERS
SECTION 75-25 OPERATING ELECTRONIC EQUIPMENT
SECTION 75-30 SECURING EVIDENCE OF THE CONTRAVENTION OF A PROVISION SUBJECT TO MONITORING
SECTION 75-35 INDIVIDUALS ASSISTING ACNC OFFICERS
SECTION 75-40 ACNC OFFICER MAY ASK QUESTIONS AND SEEK PRODUCTION OF DOCUMENTS
Subdivision 75-D - Obligations and incidental powers of ACNC officers
SECTION 75-45 CONSENT
SECTION 75-50 ANNOUNCEMENT BEFORE ENTRY UNDER WARRANT
SECTION 75-55 ACNC OFFICER TO BE IN POSSESSION OF WARRANT
SECTION 75-60 DETAILS OF WARRANT ETC. TO BE GIVEN TO OCCUPIER
SECTION 75-65 EXPERT ASSISTANCE TO OPERATE ELECTRONIC EQUIPMENT
SECTION 75-70 COMPENSATION FOR DAMAGE TO ELECTRONIC EQUIPMENT
Subdivision 75-E - Occupier ' s rights and responsibilities
SECTION 75-75 OCCUPIER ENTITLED TO OBSERVE EXECUTION OF WARRANT
SECTION 75-80 OCCUPIER TO PROVIDE ACNC OFFICER WITH FACILITIES AND ASSISTANCE
Subdivision 75-F - Monitoring warrants
SECTION 75-85 MONITORING WARRANTS
Subdivision 75-G - Powers of issuing officers
SECTION 75-90 POWERS OF ISSUING OFFICERS
Subdivision 75-H - General provisions
SECTION 75-95 IDENTITY CARDS
PART 4-2 - ENFORCEMENT POWERS
Division 80 - Warnings
SECTION 80-1 SIMPLIFIED OUTLINE
SECTION 80-5 COMMISSIONER MAY ISSUE FORMAL WARNING
Division 85 - Directions
Subdivision 85-A - Overview
SECTION 85-1 SIMPLIFIED OUTLINE
Subdivision 85-B - Commissioner ' s power to give directions
SECTION 85-5 COMMISSIONER MAY GIVE DIRECTIONS IN CERTAIN CIRCUMSTANCES
SECTION 85-10 KINDS OF DIRECTION
SECTION 85-15 POWER TO COMPLY WITH DIRECTIONS
SECTION 85-20 VARIATION AND REVOCATION OF DIRECTIONS
SECTION 85-25 OBJECTIONS
Subdivision 85-C - Non-compliance with a direction
SECTION 85-30 NON-COMPLIANCE WITH A DIRECTION
Division 90 - Enforceable undertakings
SECTION 90-1 SIMPLIFIED OUTLINE
SECTION 90-5 ENFORCEABLE PROVISIONS
SECTION 90-10 ACCEPTANCE OF UNDERTAKINGS
SECTION 90-15 ENFORCEMENT OF UNDERTAKINGS
Division 95 - Injunctions
SECTION 95-1 SIMPLIFIED OUTLINE
SECTION 95-5 ENFORCEABLE PROVISIONS
SECTION 95-10 INJUNCTIONS RELATING TO FEDERALLY REGULATED ENTITY ETC.
SECTION 95-15 GRANT OF INJUNCTIONS
SECTION 95-20 INTERIM INJUNCTIONS
SECTION 95-25 DISCHARGING OR VARYING INJUNCTIONS
SECTION 95-30 CERTAIN LIMITS ON GRANTING INJUNCTIONS NOT TO APPLY
SECTION 95-35 COURT TO TAKE ACCOUNT OF OBJECTS OF THIS ACT
SECTION 95-40 OTHER POWERS OF A COURT UNAFFECTED
Division 100 - Suspension and removal of responsible entities
Subdivision 100-A - Overview
SECTION 100-1 SIMPLIFIED OUTLINE
Subdivision 100-B - Suspension and removal of responsible entities
SECTION 100-5 COMMISSIONER ' S EXERCISE OF POWER UNDER THIS SUBDIVISION
SECTION 100-10 SUSPENSION OF RESPONSIBLE ENTITIES
SECTION 100-15 REMOVAL OF RESPONSIBLE ENTITIES
SECTION 100-20 EFFECT OF SUSPENSION OR REMOVAL - SUSPENDED OR REMOVED RESPONSIBLE ENTITIES MUST NOT BE REAPPOINTED
SECTION 100-25 EFFECT OF SUSPENSION OR REMOVAL - PROHIBITION ON MANAGING THE REGISTERED ENTITY
Subdivision 100-C - Acting responsible entities
SECTION 100-30 APPOINTMENT OF ACTING RESPONSIBLE ENTITIES
SECTION 100-35 ACTING RESPONSIBLE ENTITIES OF TRUSTS WITH CONSTITUTIONAL CORPORATIONS AS TRUSTEES
SECTION 100-40 TERMS AND CONDITIONS OF APPOINTMENT OF ACTING RESPONSIBLE ENTITIES
SECTION 100-45 TERMINATION OF APPOINTMENTS OF ACTING RESPONSIBLE ENTITIES
SECTION 100-50 RESIGNATION OF ACTING RESPONSIBLE ENTITIES
SECTION 100-55 POWERS OF ACTING RESPONSIBLE ENTITIES
SECTION 100-60 COMMISSIONER MAY GIVE DIRECTIONS TO ACTING RESPONSIBLE ENTITIES
Subdivision 100-D - Special provisions about acting trustees
SECTION 100-65 PROPERTY VESTING ORDERS
SECTION 100-70 PROPERTY VESTED IN ACTING TRUSTEE - FORMER TRUSTEES ' OBLIGATIONS RELATING TO BOOKS, IDENTIFICATION OF PROPERTY AND TRANSFER OF PROPERTY
CHAPTER 5 - THE AUSTRALIAN CHARITIES AND NOT FOR PROFITS COMMISSION
PART 5-1 - THE ACNC
Division 105 - Establishment and function of the ACNC
SECTION 105-5 ESTABLISHMENT
SECTION 105-10 CONSTITUTION OF THE ACNC
SECTION 105-15 FUNCTION OF THE ACNC
SECTION 105-20 ACNC HAS PRIVILEGES AND IMMUNITIES OF THE CROWN
PART 5-2 - THE COMMISSIONER
Division 110 - Establishment, functions and powers of the Commissioner
SECTION 110-5 ESTABLISHMENT
SECTION 110-10 ASSISTANCE FUNCTIONS OF COMMISSIONER
SECTION 110-15 POWERS OF COMMISSIONER
SECTION 110-20 WORKING WITH THE ADVISORY BOARD
Division 115 - Terms and conditions of appointment
SECTION 115-5 APPOINTMENT
SECTION 115-10 TERM OF APPOINTMENT
SECTION 115-15 ACTING COMMISSIONER
SECTION 115-20 REMUNERATION
SECTION 115-25 LEAVE OF ABSENCE
SECTION 115-30 DISCLOSURE OF INTERESTS
SECTION 115-35 OUTSIDE EMPLOYMENT
SECTION 115-40 OTHER TERMS AND CONDITIONS
SECTION 115-45 RESIGNATION
SECTION 115-50 TERMINATION OF APPOINTMENT
SECTION 115-55 DELEGATION
Division 120 - Staff and consultants
SECTION 120-5 STAFF
SECTION 120-10 CONSULTANTS
PART 5-3 - FINANCE AND REPORTING REQUIREMENTS
Division 125 - ACNC Special Account
SECTION 125-5 ACNC SPECIAL ACCOUNT
SECTION 125-10 CREDITS TO THE ACCOUNT
SECTION 125-15 PURPOSES OF THE ACCOUNT
Division 130 - Annual report
SECTION 130-5 ANNUAL REPORT
CHAPTER 6 - THE ADVISORY BOARD
PART 6-1 - THE ADVISORY BOARD
Division 135 - Establishment, functions and powers
SECTION 135-5 ESTABLISHMENT
SECTION 135-10 MEMBERSHIP
SECTION 135-15 FUNCTION AND POWERS OF ADVISORY BOARD
Division 140 - Terms and conditions of appointment of members of the Advisory Board
SECTION 140-5 APPOINTMENT
SECTION 140-10 TERM OF APPOINTMENT
SECTION 140-15 REMUNERATION AND ALLOWANCES
SECTION 140-20 DISCLOSURE OF INTERESTS
SECTION 140-25 OTHER TERMS AND CONDITIONS
SECTION 140-30 RESIGNATION
SECTION 140-35 TERMINATION OF APPOINTMENT
Division 145 - Advisory Board procedures
SECTION 145-5 MEETINGS OF THE ADVISORY BOARD
CHAPTER 7 - MISCELLANEOUS
PART 7-1 - SECRECY
Division 150 - Secrecy
Subdivision 150-A - Preliminary
SECTION 150-5 OBJECTS OF THIS DIVISION
SECTION 150-10 APPLICATION OF THIS DIVISION TO ENTITIES OTHER THAN ACNC OFFICERS
SECTION 150-15 MEANING OF PROTECTED ACNC INFORMATION
SECTION 150-20 ACNC OFFICER NOT REQUIRED TO PROVIDE INFORMATION IN CERTAIN CASES
Subdivision 150-B - Disclosure of protected ACNC information by ACNC officers
SECTION 150-25 OFFENCE - DISCLOSURE OR USE OF PROTECTED ACNC INFORMATION
Subdivision 150-C - Authorised disclosure
SECTION 150-30 EXCEPTION - DISCLOSURE IN PERFORMANCE OF DUTIES UNDER ACT
SECTION 150-35 EXCEPTION - DISCLOSURE ON REGISTER TO ACHIEVE OBJECTS OF THIS ACT
SECTION 150-40 EXCEPTION - DISCLOSURE TO AN AUSTRALIAN GOVERNMENT AGENCY
SECTION 150-45 EXCEPTION - DISCLOSURE OR USE WITH CONSENT
SECTION 150-50 EXCEPTION - DISCLOSURE OF INFORMATION LAWFULLY MADE AVAILABLE TO THE PUBLIC
Subdivision 150-D - On-disclosure of protected ACNC information
SECTION 150-55 OFFENCE - ON-DISCLOSURE OF PROTECTED ACNC INFORMATION
SECTION 150-60 EXCEPTION - ON-DISCLOSURE OR USE FOR THE PURPOSE OF THE ORIGINAL EXCEPTION
SECTION 150-65 EXCEPTION - ON-DISCLOSURE OF INFORMATION LAWFULLY MADE AVAILABLE TO THE PUBLIC
PART 7-2 - REVIEW AND APPEALS
Division 155 - Preliminary
SECTION 155-5 APPLICATION OF THIS PART
SECTION 155-10 DECISIONS COVERED BY SINGLE NOTICE TO BE TREATED AS SINGLE DECISION
Division 160 - Objections
SECTION 160-5 HOW OBJECTIONS ARE TO BE MADE
SECTION 160-10 WHEN OBJECTION IS TO BE MADE
SECTION 160-15 COMMISSIONER TO DECIDE OBJECTIONS
SECTION 160-20 ENTITY MAY REQUIRE COMMISSIONER TO MAKE AN OBJECTION DECISION
SECTION 160-25 ENTITY MAY SEEK REVIEW OF, OR APPEAL AGAINST, COMMISSIONER ' S DECISION
Division 165 - AAT review of objection decisions and extension of time refusal decisions
SECTION 165-5 MODIFIED AAT ACT TO APPLY
SECTION 165-10 SECTIONS 27, 41 AND 44A OF THE AAT ACT NOT TO APPLY TO CERTAIN DECISIONS
SECTION 165-15 MODIFICATION OF SECTION 29 OF THE AAT ACT
SECTION 165-20 MODIFICATION OF SECTION 30 OF THE AAT ACT
SECTION 165-25 MODIFICATION OF SECTION 37 OF THE AAT ACT
SECTION 165-30 MODIFICATION OF SECTION 38 OF THE AAT ACT
SECTION 165-35 MODIFICATION OF SECTION 43 OF THE AAT ACT
SECTION 165-40 GROUNDS OF OBJECTION AND BURDEN OF PROOF
SECTION 165-45 IMPLEMENTATION OF TRIBUNAL DECISIONS
SECTION 165-50 PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF ADMINISTRATIVE DECISIONS
SECTION 165-55 REVIEWS MAY BE COMBINED
Division 170 - Court appeals against objection decisions
SECTION 170-5 TIME LIMIT FOR APPEALS
SECTION 170-10 GROUNDS OF OBJECTION AND BURDEN OF PROOF
SECTION 170-15 ORDER OF COURT ON OBJECTION DECISION
SECTION 170-20 IMPLEMENTATION OF COURT ORDER IN RESPECT OF OBJECTION DECISION
SECTION 170-25 PENDING APPEAL NOT TO AFFECT IMPLEMENTATION OF ADMINISTRATIVE DECISIONS
SECTION 170-30 APPEALS MAY BE COMBINED
PART 7-3 - PENALTIES
Division 175 - Administrative penalties
Subdivision 175-A - Overview
### SECTON 175-1 SIMPLIFIED OUTLINE
Subdivision 175-B - Penalties for statements
SECTION 175-5 APPLICATION OF THIS SUBDIVISION TO STATEMENTS
SECTION 175-10 PENALTY FOR FALSE OR MISLEADING STATEMENTS
SECTION 175-15 AMOUNT OF PENALTY
SECTION 175-20 BASE PENALTY AMOUNT
SECTION 175-25 INCREASE IN PENALTY
SECTION 175-30 REDUCTION OF PENALTY IF ENTITY VOLUNTARILY TELLS THE COMMISSIONER
Subdivision 175-C - Penalties for failing to lodge documents on time
SECTION 175-35 LIABILITY TO PENALTY
SECTION 175-40 AMOUNT OF PENALTY
Subdivision 175-D - Machinery provisions for administrative penalties
SECTION 175-45 SCOPE OF SUBDIVISION
SECTION 175-50 NOTIFICATION OF LIABILITY
SECTION 175-55 DUE DATE FOR PENALTY
SECTION 175-60 REMISSION OF PENALTY
SECTION 175-65 GENERAL INTEREST CHARGE ON UNPAID PENALTY
SECTION 175-70 COLLECTION OF PENALTY BY COMMISSIONER OF TAXATION
PART 7-4 - APPLICATION OF THIS ACT TO ENTITIES
Division 180 - Obligations, liabilities and offences
Subdivision 180-A - Overview
SECTION 180-1 SIMPLIFIED OUTLINE
Subdivision 180-B - Unincorporated associations and bodies of persons
SECTION 180-5 OBLIGATIONS AND LIABILITIES
SECTION 180-10 OFFENCES
SECTION 180-15 OFFENCES - DEFENCES
Subdivision 180-C - Trusts
SECTION 180-20 OBLIGATIONS AND LIABILITIES
SECTION 180-25 OFFENCES
Subdivision 180-D - Bodies corporate
SECTION 180-30 LIABILITIES
Subdivision 180-E - Rights of indemnity and contribution
SECTION 180-35 RIGHTS OF INDEMNITY AND CONTRIBUTION
PART 7-5 - CONSTITUTIONAL MATTERS
Division 185 - Constitutional matters
SECTION 185-5 CONCURRENT OPERATION OF STATE AND TERRITORY LAWS
SECTION 185-10 COMPENSATION FOR ACQUISITION OF PROPERTY
PART 7-6 - FORMS AND REGULATIONS
Division 190 - Requirements about giving material
Subdivision 190-A - Object of this Division
SECTION 190-5 OBJECT OF THIS DIVISION
Subdivision 190-B - General provisions
SECTION 190-10 APPROVED FORMS
SECTION 190-15 COMMISSIONER MAY DEFER TIME FOR LODGEMENT
SECTION 190-20 DECLARATION BY ENTITY
SECTION 190-25 DECLARATION BY ENTITY WHERE AGENT GIVES DOCUMENT
SECTION 190-30 DECLARATION BY AGENT
SECTION 190-35 SIGNING DECLARATIONS
SECTION 190-40 RETURNS ETC. GIVEN BY REGISTERED ENTITIES THAT CAN CHANGE THE GOVERNING RULES OF OTHER REGISTERED ENTITIES
Division 195 - Address for service
SECTION 195-5 ADDRESS FOR SERVICE
SECTION 195-10 HOW DOCUMENTS MAY BE GIVEN
Division 200 - Regulations
SECTION 200-5 REGULATIONS
CHAPTER 8 - INTERPRETATION
PART 8-1 - CORE CONCEPTS
Division 205 - Core concepts
Subdivision 205-A - Entities
SECTION 205-5 ENTITIES
SECTION 205-10 COMPANIES
SECTION 205-15 FEDERALLY REGULATED ENTITY
SECTION 205-20 CONSTITUTIONAL CORPORATION
Subdivision 205-B - Registered entities
SECTION 205-25 SMALL, MEDIUM AND LARGE REGISTERED ENTITIES
SECTION 205-30 RESPONSIBLE ENTITY
SECTION 205-35 BASIC RELIGIOUS CHARITY
Subdivision 205-C - Other core concepts
SECTION 205-40 CONTRIBUTION
PART 8-2 - DICTIONARY
Division 300 - Dictionary
SECTION 300-5 DICTIONARY

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