Charities Amendment Act 2012

1: Title
This Act is the Charities Amendment Act 2012.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act Charities Act 2005 2012-02-25 Charities Act 2005
4: Interpretation
1: This section amends section 4(1)
2: Paragraph (b)(i) of the definition of officer ; or ; and
3: Paragraph (b)(ii) of the definition of officer in any other case,
5: Meaning of charitable purpose and effect of ancillary non-charitable purpose
Section 5
2A: The promotion of amateur sport may be a charitable purpose if it is the means by which a charitable purpose referred to in subsection (1) is pursued.
6: Application for registration
1: Section 17(1)
a: be in the form prescribed by the Commission; and .
2: Section 17(1)(b) prescribed form form prescribed by the Commission
3: Section 17(1)(d) prescribed fee fee prescribed by regulations
4: Section 17(1)(e) prescribed information or documentation information or documentation prescribed by the Commission
7: Contents of register
Section 24(2) prescribed information or documents information or documents prescribed by regulations
8: Search of register
Section 27(2)(d) prescribed criteria criteria prescribed by regulations
9: Duty to notify changes to Commission
1: Section 40(1)
ca: a change that disqualifies an officer of the charitable entity from being an officer of the entity: .
2: Section 40(2)(a) prescribed form form prescribed by the Commission
3: Section 40(2)(b) prescribed information or documentation information or documentation prescribed by the Commission
10: Duty to prepare annual return
Section 41(2) by the Commission prescribed
11: Regulations concerning content of annual returns
1: The heading to section 42 Regulations concerning Commission must prescribe
2: Section 42(1) The Governor-General may, on the recommendation of the Minister, by Order in Council, The Commission must
3: Section 42(2) The order made under subsection (1) The Commission
4: Section 42
3: Section 72A(2) and (5) to (7)
12: Commission may treat entity and affiliated or closely related entities as single entity
Section 44(3) prescribed form form prescribed by the Commission
13: Parent entity may request means of compliance with duties
Section 45(2) prescribed form form prescribed by the Commission
14: New section 72A inserted
The following section is inserted before section 73
72A: Forms and requirements prescribed by Commission
1: The Commission may do 1 or more of the following things:
a: prescribe forms for the purposes of this Act:
b: prescribe requirements for—
i: specified information or documents to be included in or attached to forms:
ii: forms to be signed by specified persons:
c: prescribe requirements with which documents sent or delivered for registration must comply.
2: The Commission may prescribe a form or requirement only for the purpose of collecting information or documentation required for the Commission to perform its functions and duties under this Act.
3: However, a form prescribed under this section may require information or documents to be included in or attached to the form for the purpose of assisting any person—
a: in the exercise of the person's powers in connection with subpart LD of the Income Tax Act 2007; or
b: in the performance of the person's functions in connection with that subpart.
4: Subsection (3)
5: In order to prescribe a form or requirement, the Commission—
a: must publish it on its Internet site; and
b: may publish it in any other way.
6: In developing a form or requirement to be prescribed, the Commission must consult persons or organisations that the Commission considers to be representative of the interests of charitable entities.
7: A failure to comply with subsection (6)
15: Regulations
1: Section 73(1)(a) and (b)
2: Section 73(2)
3: Section 73(3) prescribed fee fee prescribed by regulations
4: Section 73(4) by regulations prescribed
16: Transitional provision for officers
1: This section applies if a person becomes an officer of a charitable entity because of the amendments made to the definition of officer by section 4
2: The charitable entity must ensure that it sends or delivers notice of the change to the Commission or the chief executive
3: The notice must—
a: be in the form prescribed by the Commission or the chief executive
b: be accompanied by a document in the form prescribed by the Commission or the chief executive section 16
c: contain, or be accompanied by, any other information or documentation prescribed by the Commission or the chief executive
d: specify the date of commencement of this Act
e: be sent or delivered to the Commission or the chief executive section 41 this Act
4: This section overrides section 40(1)(c) section 24(1)(d)
5: A term or expression that is used in this section and is defined in the principal Act has the meaning given by that Act. Section 16(2) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012 Section 16(3)(a) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012 Section 16(3)(b) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012 Section 16(3)(c) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012 Section 16(3)(e) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012
17: Transitional provision for information or documentation received
1: This section applies if, before the commencement of this Act
2: The Commission or the chief executive, as the case may be, this Act Section 17(2) amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012
18: Transitional provision for Commission prescribing form or requirement
The Commission or the chief executive, as the case may be, section 42(3) this Act Section 18 amended 1 July 2012 section 16(2) Charities Amendment Act (No 2) 2012
19: Consequential amendments to Charities (Fees, Forms, and Other Matters) Regulations 2006
1: This section amends the Charities (Fees, Forms, and Other Matters) Regulations 2006
2: After the commencement of this section,—
a: the Charities (Fees, Forms, and Other Matters) Regulations 2006 Charities (Fees and Other Matters) Regulations 2006
b: a reference in another enactment or in a document to the Charities (Fees, Forms, and Other Matters) Regulations 2006
3: Regulation 1 Fees, Forms, Fees
4: The heading above section 5
5: Regulations 5 to 7
6: The Schedule 2012-02-25 Charities (Fees, Forms, and Other Matters) Regulations 2006