Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 3   Incentivising charities to join the National Redress Scheme

Australian Charities and Not-for-profits Commission Act 2012

1   At the end of section 205-35

Add:

(6) An entity is also not a basic religious charity at a time if:

(a) either:

(i) an application for redress is made under section 19 of the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 that identifies the entity as being involved in the abuse of a person; or

(ii) an application for redress is made andinformation is given in response to a request under section 24 or 25 of that Act that identifies the entity as being involved in the abuse of a person; and

(b) the application for redress has not been withdrawn under section 22 of that Act; and

(c) the entity is not a participating non-government institution (within the meaning of that Act) on a particular day (the relevant day ).

However, if an entity becomes a participating non-government institution after the relevant day, this subsection does not apply to the entity at any time during which the entity is a participating non-government institution.

(7) For the purposes of subsection (6), it does not matter whether the application is valid.

(8) For the purposes of paragraph (6)(c), the relevant day is:

(a) for applications made before 1 January 2021 - the later of the following days:

(i) the day this section commences;

(ii) if, on the day this section commences, the 6 month period beginning on the day the application was made has not ended, the day after the end of that 6 month period; or

(b) in any other case - the latest of the following days:

(i) if a request is made under section 24 or 25 of that Act in relation to the application and information is given in response to the request, the day after the end of the 6 month period that begins on the day that the information is given;

(ii) if a request is made under section 24 or 25 of that Act in relation to the application and information is not given in response to the request, the day after the end of the 6 month period that begins on the day the application is made;

(iii) if a request is not made under section 24 or 25 of that Act in relation to the application, the day after the end of the 6 month period that begins on the day the application is made;

(iv) the day prescribed by the regulations.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).