Charities Amendment Act 2023

1: Title
This Act is the Charities Amendment Act 2023.
2: Commencement
1: Sections 4 6 7 8 10 11 12 16 18 19 22 37 38
2: Sections 17 23 24 25 28 29 33 34 35 36
3: The rest of this Act comes into force on the day after the date on which it receives the Royal assent.
1: Amendments to Charities Act 2005
3: Principal Act
This Part amends the Charities Act 2005 2023-10-05 Charities Act 2005 see section 2(1): sections 4, 6, 7, 8, 10, 11, 12, 16, 18, 19, and 22 come into force 3 months after the date of Royal assent. 2024-07-05 Charities Act 2005 see section 2(2): sections 17, 23, 24, 25, 28, and 29 come into force 12 months after date of assent. 2023-07-06 Charities Act 2005 see section 2(3): the rest of this Act comes into force on the day after date of assent.
4: Section 4 amended (Interpretation)
1: In section 4(1) officer officer
a: means a person occupying a position in the entity who is able to exercise significant influence over substantial decisions of the entity including, but not limited to,—
i: in relation to a trust, the trustees of the trust; and
ii: in relation to any other entity, a member of the board or governing body of the entity (if it has a board or governing body); and
iii: a person occupying any other position (for example, a chief executive or treasurer) if that position enables them to exercise such influence:
b: includes a person who has powers conferred on them to make decisions that would otherwise fall on the trustees, the board, or the governing body of the entity (regardless of whether the person holds a position in the entity):
c: includes any class or classes of persons declared by regulations to be officers for the purposes of this Act:
d: excludes any class or classes of persons that are declared by regulations not to be officers for the purposes of this Act
2: In section 4(1) serious wrongdoing
c: an act, omission, or course of conduct that constitutes an offence punishable by imprisonment for a term of 2 years or more or imprisonment for life; or
3: In section 4(1) Taxation and Charities Review Authority Authority Taxation Review Authorities Act 1994
5: Section 8 amended (Establishment, functions, duties, and powers of Board)
In section 8(1) 3 5
6: New section 12A inserted (Chief executive to consult on significant guidelines or recommendations)
After section 12
12A: Chief executive to consult on significant guidelines or recommendations
The chief executive must consult persons or representatives of persons that the chief executive considers reasonable to consult before issuing significant guidelines or recommendations on the best practice to be observed by charities, officers, and persons concerned with the management or administration of charities.
7: Section 13 amended (Essential requirements)
Replace section 13(1)﻿(d)
d: all of the officers of the entity are qualified to be officers of a charitable entity under section 36B
e: at any time, at least 1 officer of the entity is 18 years of age or older.
8: New section 13A inserted (Charitable entity to remain qualified for registration)
After section 13
13A: Charitable entity to remain qualified for registration
1: Every charitable entity must remain qualified for registration as a charitable entity at all times.
2: To remain qualified for registration, a charitable entity must,—
a: in the case of the trustees of a trust, remain of a kind in relation to which an amount of income is derived by the trustees in trust for charitable purposes:
b: in the case of a society or an institution,—
i: be maintained exclusively for charitable purposes; and
ii: not be carried on for the private pecuniary profit of any individual:
c: have as its officers only persons qualified to be officers of a charitable entity under section 36B
d: have and maintain rules.
9: Section 15 amended (Name of entity)
In section 15(e) in the opinion of the Board, the name is not if the Board decides that the name is not
10: Section 16 repealed (Qualifications of officers of charitable entities)
Repeal section 16
11: Section 18 amended (Chief executive to consider application)
1: In section 18(3)﻿(c)﻿(ii) 20 working days 2 months
2: In section 18(3A)﻿(a) 20 working days 2 months
12: Section 19 amended (Board to decide application for registration)
1: Repeal section 19(4)
2: In section 19(5) acting under subsection (4) declining an application under this section
3: After section 19(5)
6: If the Board declines an application under this section, it must, as soon as practicable, publish its decision and the reasons for it on a publicly accessible Internet site maintained by or on behalf of the Board.
13: Section 24 amended (Contents of register)
After section 24(2)
2A: The register may contain any other information or documents provided by a charitable entity that support the purpose of the register.
14: Section 25 amended (Chief executive may allow information and documents to be omitted or removed from register and may restrict public access to information and documents)
Replace section 25(2)
2: The chief executive may, on a request from a charitable entity or an individual referred to in paragraph (b) or (c) or on the chief executive’s own motion, prevent or restrict public access to any information that relates to—
a: the entity if the chief executive considers, in the public interest, that public access to that information should be prevented or restricted; or
b: an individual if the chief executive considers that public access to that information would be likely to prejudice the privacy or personal safety of any person; or
c: an individual if the individual is—
i: a protected person in relation to a protection order under the Family Violence Act 2018
ii: a person for whose benefit a suppression provision or order applies under any legislation.
15: Section 26 amended (Amendments to register)
After section 26(b)
ba: to correct a mistake caused by any error or omission on the part of a charitable entity that the chief executive is satisfied was an honest and genuine mistake or omission; or
16: Section 31 amended (Deregistration of charitable entity from register)
1: After section 31(1)
1A: The chief executive may recommend to the Board that an entity be deregistered as a charitable entity if the chief executive is satisfied that there are grounds under section 32
2: Replace section 31(4)
4: The Board may, if it has removed an entity from the register, make an order that an application for the re-registration of the entity as a charitable entity must not be made before the expiry of a specified period.
3: After section 31(4)
5: If the Board directs a notice under subsection (2) to be registered, it must, as soon as practicable, publish the following on a publicly accessible Internet site maintained by or on behalf of the Board:
a: the notice; and
b: the reasons for the notice; and
c: any order made under subsection (4)
17: Sections 33 to 36 repealed
Repeal sections 33 to 36
18: New subpart 1A of Part 2 inserted
After section 36
1A: Officers of charitable entities
36A: Role of officer of charitable entity
The role of an officer of a charitable entity includes assisting the entity to—
a: deliver its charitable purpose; and
b: comply with its obligations under this Act or any other enactment.
36B: Qualifications of officers of charitable entities
1: A person who is not disqualified by this section or section 36C
2: The following persons are disqualified from being officers of charitable entities:
a: an individual who is an undischarged bankrupt:
b: an individual who is under the age of 16 years:
c: an individual who, or a body corporate that, has been convicted of either of the following and has been sentenced for the offence within the last 7 years:
i: a crime involving dishonesty (within the meaning of section 2(1) of the Crimes Act 1961
ii: an offence under section 143B of the Tax Administration Act 1994
d: an individual who is prohibited from being a director or promoter of, or being concerned or taking part in the management of, an incorporated or unincorporated body under the Companies Act 1993 Financial Markets Conduct Act 2013 Takeovers Act 1993
e: an individual who is subject to a banning order under subpart 7 of Part 4 of the Incorporated Societies Act 2022
f: an individual who is subject to a property order made under the Protection of Personal and Property Rights Act 1988 section 32
g: a body corporate that is being wound up, is in liquidation or receivership, or is subject to statutory management under the Corporations (Investigation and Management) Act 1989
h: an individual who has been convicted of an offence relating to the financing of terrorism under the Terrorism Suppression Act 2002
i: in relation to any particular entity, an individual who, or a body corporate that, does not comply with any qualifications for officers contained in the rules of that entity.
3: Subsection (2) does not apply to an officer of an entity if that officer was appointed, under an Act, by the Governor-General, by the Governor-General in Council, or by a Minister.
4: The Board may waive the application of any of the disqualifying factors set out in subsection (2)﻿(a) to (h) in relation to an officer of that entity.
5: The waiver may be granted on any terms or conditions that the Board thinks fit.
6: If the Board waives the application of a disqualifying factor set out in subsection (2)﻿(a) to (h), the officer to whom the waiver relates must not be treated as being disqualified from being an officer of a charitable entity in relation to the entity by reason of the application of that disqualifying factor.
7: If the Board decides to exercise a power under subsection (4), it must direct the chief executive to give the charitable entity written notice of the decision.
36C: Board may disqualify officer
1: The Board may, by notice, disqualify an officer of a charitable entity for a specified period that does not exceed 5 years if—
a: the officer has engaged in serious wrongdoing in connection with the entity; or
b: the officer has failed significantly or persistently to meet their obligations under this Act or any other enactment.
2: As soon as practicable after issuing a notice under this section, the Board must publish the notice on a publicly accessible Internet site maintained by or on behalf of the Board.
3: In this section and section 36D officer of a charitable entity section 31
36D: Effect of disqualification of officer
1: A person disqualified from being an officer of a charitable entity under section 36B or 36C
2: Disqualification of an officer of a charitable entity under section 36B or 36C
19: Section 39 amended (Duty of telephone and Internet collectors to disclose registration number on request)
1: In the heading to section 39 telephone and Internet
2: In section 39 by means of telephone or the Internet,
20: Section 41 amended (Duty to prepare annual return)
Replace section 41(2)﻿(b)
b: be accompanied by—
i: a copy of the financial statements of the charitable entity (or, in the case of section 46(1A)﻿(b) section 42AC(1)
ii: the fee prescribed by regulations for the application (if any).
21: New sections 42AB and 42AC inserted
After section 42A
42AB: Meaning of minimum financial information and qualifying financial entity
1: In this section and section 42AC minimum financial information qualifying charitable entity
2: Before recommending the making of regulations prescribing maximum financial thresholds for the purposes of the definition of qualifying charitable entity in subsection (1), the Minister must have regard to the purpose of this Act.
42AC: Chief executive may exempt class of qualifying charitable entities from providing financial statements
1: The chief executive may, by notice, exempt a class of qualifying charitable entities from complying with section 41(2)﻿(b)
2: Before granting an exemption under subsection (1), the chief executive must have regard to the purpose of this Act.
3: A qualifying charitable entity that is exempt from complying with section 41(2)﻿(b)
4: An exemption granted under subsection (1) is secondary legislation ( see Part 3 of the Legislation Act 2019 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in accordance with the Legislation (Publication) Regulations 2021 LA19 s 74(1)﻿(aa) Presentation The Minister must present it to the House of Representatives LA19 s 114 Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act.
22: New section 42G and cross-heading inserted
After section 42F Duty to review governance procedures
42G: Duty to review governance procedures
1: A charitable entity must review its governance procedures (whether those are set out in its rules or elsewhere) at least every 3 years.
2: When conducting a review under subsection (1), the charitable entity must consider whether its governance procedures—
a: are fit for purpose; and
b: assist the charitable entity to achieve its charitable purpose; and
c: assist the charitable entity to comply with the requirements of this Act.
23: Section 49 repealed (Board to observe rules of natural justice)
Repeal section 49
24: Section 55 amended (Board may publish details of possible breach, possible serious wrongdoing, and other matters)
Repeal section 55(3)
25: New sections 55A to 55E and cross-heading inserted
After section 55 Objections to decisions of Board and chief executive
55A: Interpretation
In sections 55B to 55E decision
a: the following decisions of the chief executive:
i: a decision under section 25(1)
ii: a decision under section 26(a)
iii: a decision under section 26(ba)
iv: a decision on an application by an entity for approval to change its balance date under section 41(5)﻿(b)
v: a decision on an application by an entity under section 43
vi: a decision on a request by an entity under section 44(1)
vii: a decision to give a warning notice to a charitable entity or person under section 54(2)
b: any decision of the Board under this Act decision maker
55B: Notice of intention to make decision
1: Before the decision maker makes a decision, they must give notice of the matters set out in subsection (2) to the person who or entity that is the subject of the decision.
2: That notice must specify—
a: the name of the person or entity; and
b: where relevant, the registration number of the entity; and
c: the decision that the decision maker intends to make; and
d: the grounds under this Act for the intended decision; and
e: the date by which an objection to the intended decision must be received by the decision maker, which must be no later than 2 months after the date of the notice.
55C: Objection to intended decision
The person who or entity that is the subject of the intended decision may send or deliver to the decision maker an objection to the intended decision on either or both of the following grounds:
a: that the grounds for the intended decision have not been satisfied:
b: that, for any other reason, it would not be in the public interest to make the intended decision.
55D: Decision maker’s duty if objection received
1: If an objection to an intended decision is received by the decision maker on or before the date referred to in section 55B(2)﻿(e)
a: the decision maker must give the person or entity the opportunity to appear (whether in person or by electronic means) and be heard in relation to the intended decision and the objection; and
b: the decision maker must not proceed to make the intended decision unless they are satisfied that it is in the public interest to do so and that—
i: the grounds for the intended decision have been satisfied; or
ii: the objection has been withdrawn; or
iii: any facts on which the objection is based are not, or are no longer, correct; or
iv: the objection is frivolous or vexatious.
2: If the decision maker proceeds to make a decision, the decision maker must give to the person or entity notice of—
a: the decision; and
b: the grounds for the decision; and
c: the person or entity’s right to appeal against the decision under section 58A
3: The decision takes effect the day after the date of the notice referred to in subsection (2), unless another date (which may not be earlier than the date of the notice) is specified in the notice.
55E: Decision maker to observe rules of natural justice
In considering whether to make a decision, the decision maker must observe the rules of natural justice.
26: Section 56 amended (Notices)
1: In section 56(1) by the chief executive
2: Replace section 56(1)﻿(b)
b: it is signed by a member of the Board, the chief executive, or a person authorised by the Board or the chief executive for the purpose; and
3: In section 56(2) the chief executive a member of the Board or the chief executive
27: Section 57 amended (Service of notices)
1: In section 57 chief executive Board or the chief executive
2: After section 57(1)﻿(c)
d: serving or giving the notice in electronic form and by means of an electronic communication.
28: New Part 2A inserted
After section 58
2A: Appeals
Appeals to Authority
58A: Right of appeal to Authority against decisions of Board and certain decisions of chief executive
1: A person or an entity may appeal to an Authority against—
a: the following decisions of the chief executive:
i: a decision under section 25(1)
ii: a decision under section 26(a)
iii: a decision under section 26(ba)
iv: a decision on an application by an entity for approval to change its balance date under section 41(5)﻿(b)
v: a decision on an application by an entity under section 43
vi: a decision on a request by an entity under section 44(1)
vii: a decision to give a warning notice to a charitable entity or person under section 54(2)
b: any decision of the Board under this Act.
2: An appeal does not operate as a stay of the decision appealed against.
58B: Period for bringing appeal
1: An appellant must lodge an appeal under section 58A
a: no later than 2 months after the date of the decision appealed against; or
b: within any further time that the Authority may allow if, on an application by the appellant, the Authority is satisfied that exceptional grounds outside the appellant’s control prevented the appellant from lodging an appeal before the expiry of the period in paragraph (a).
2: An appellant may make an application under subsection (1)﻿(b) at any time before or after the expiry of the period in subsection (1)﻿(a).
58C: Commencement of appeal
1: An appeal before an Authority must be commenced by filing a notice of appeal, together with the prescribed fee (if any), with the Authority.
2: A notice of appeal must be in a form approved by the chief executive of the Ministry of Justice after consulting all Authorities and any other parties the chief executive thinks appropriate.
3: Every notice of appeal must specify—
a: the decision or the part of the decision to which the appeal relates; and
b: the grounds of appeal in sufficient detail to fully inform the Authority and the respondent of the issues in the appeal; and
c: the relief sought; and
d: the appellant’s address for service (which can be an email address or any other electronic address maintained by the appellant).
4: The decision maker must be named as a respondent in the appeal.
5: The appellant must serve a notice of appeal on all parties to the appeal.
58D: Notice of defence
1: A respondent must file a notice of defence with the Authority no later than 2 months after being served with the notice of appeal.
2: A notice of defence must be in a form approved by the chief executive of the Ministry of Justice after consulting all Authorities and any other parties the chief executive thinks appropriate.
3: The respondent must serve the notice of defence on the appellant at the appellant’s address for service.
4: Every notice of defence must specify—
a: the grounds of defence in sufficient detail to fully inform the Authority and the appellant of the defence; and
b: the respondent’s address for service (which can be an email address or other electronic address maintained by the respondent).
58E: Grounds of appeal and burden of proof
1: In an appeal,—
a: the appellant is limited to the grounds stated in the notice of appeal; and
b: the respondent is limited to the grounds stated in the decision appealed against; and
c: the burden of proof is on the appellant.
2: Despite subsection (1), the Authority may, either on the application of the appellant or of its own motion, amend the grounds stated in the notice of appeal.
58F: Authority may strike out appeal
An Authority may strike out an appeal, in whole or in part, if satisfied that it—
a: discloses no reasonable cause of action; or
b: is likely to cause prejudice or delay; or
c: is frivolous or vexatious; or
d: is otherwise an abuse of process.
58G: Authority may regulate its procedure
An Authority may regulate its procedure for the commencement, hearing, and determination of an appeal under this Act as it thinks fit, subject to—
a: this Act and any regulations; and
b: any practice notes issued under section 58U
58H: Procedure at hearing of appeal
At the hearing of an appeal before an Authority, the parties—
a: may call evidence; and
b: must be given an opportunity to be heard either in person or by a person they have authorised to represent them (whether or not that person is a lawyer).
58I: Evidence
1: An Authority may receive as evidence any statement, document, information, or matter that the Authority considers may assist the Authority to deal effectively with the appeal, whether or not it would be admissible in a court of law.
2: Subject to sections 53 to 67 of the Evidence Act 2006
3: An Authority may take evidence on oath.
4: An Authority may permit a person appearing as a witness before it to give evidence by providing a written statement and, if the Authority thinks fit, verifying it by oath.
58J: Determination on papers
1: An Authority may determine an appeal on the papers if the Authority considers it appropriate.
2: Before doing so, the Authority must give the parties an opportunity to comment on whether the appeal should be dealt with in that manner.
58K: Power to proceed if party fails to attend
1: If any party fails to appear or be represented at the hearing of an appeal before an Authority, the Authority may—
a: adjourn the hearing; or
b: determine the appeal in the absence of the party who failed to appear or be represented; or
c: where it is the appellant who fails to appear or be represented, dismiss the appeal.
2: If an Authority determines or dismisses an appeal under subsection (1)﻿(b) or (c) in the absence of any party, the Authority on the application of that party may, if the Authority thinks fit, grant a rehearing of the appeal or set down the dismissed appeal for a hearing.
3: An application for a rehearing or the setting down of a new hearing under subsection (2) must be made no later than 20 working days after the date of the Authority’s determination or dismissal of the appeal.
4: If a rehearing is granted or a new hearing set down under subsection (2), the determination of the Authority made on the initial hearing, or its dismissal of the appeal, immediately ceases to have effect.
58L: Use of electronic facilities
Any sitting of an Authority may be conducted by telephone, audiovisual link, or other remote access facility if an Authority considers it appropriate and the necessary facilities are available.
58M: Sittings of Authority to hear appeals
1: An Authority may sit to hear appeals under this Act at the times and locations that the Authority considers appropriate.
2: When considering where an appeal should be heard, the Authority may take into account the location and convenience of the parties.
3: An Authority may adjourn a sitting before or at the time of the sitting.
4: If an Authority is absent or unable from cause to act, the Registrar of the Authority has the same powers as the Authority to adjourn a sitting.
5: All sittings of an Authority are open to the public, unless the Authority considers that a sitting should be conducted in private.
58N: Powers of Authority in determining appeals
1: In determining an appeal under section 58A
a: confirm, modify, or reverse the decision of the Board or the chief executive or any part of the decision:
b: exercise any of the powers that the Board or the chief executive could have exercised in relation to the matter to which the appeal relates.
2: Without limiting subsection (1), the Authority may make an order requiring—
a: an entity to be registered in the register of charitable entities with effect from a specified date; or
b: an entity to be restored to the register of charitable entities with effect from a specified date; or
c: an entity to be removed from the register of charitable entities with effect from a specified date; or
d: an entity to remain registered in the register of charitable entities; or
e: an entity to be treated, or not to be treated, with 1 or more affiliated or closely related entities as forming part of a single entity; or
f: an entity to be exempted, or not to be exempted, from compliance requirements from a specified date; or
g: an entity to provide their annual return from a specified date; or
h: information or documents that relate to an entity to be removed or omitted from, included in, or restored to the register.
3: The specified date may be a date that is before or after the order is made.
4: The Authority may make any other order that it thinks fit.
5: An order may be made on any terms and conditions that the Authority thinks fit.
58O: Decisions of Authority
1: An Authority must give any decision under this Act in writing, and include reasons for the decision.
2: As soon as practicable after giving a decision determining an appeal, an Authority must publish the decision and reasons for the decision on a publicly available Internet site maintained by or on behalf of the chief executive of the Ministry of Justice.
3: Despite subsection (2),—
a: an Authority may withhold from publication information it considers appropriate (including, but not limited to, the name of the appellant or information that could identify the appellant); and
b: an Authority is not required to publish a decision and reasons for the decision if it considers publication would not be in the public interest.
58P: Authority may award costs to successful appellant
1: An Authority may order the respondent to pay costs to a successful appellant.
2: The maximum amount of costs that may be awarded under subsection (1) is the amount of the filing fee to bring the appeal.
58Q: Authority may make interim order pending determination of appeal
1: At any time before the final determination of an appeal under section 58A
a: to be registered in the register of charitable entities with effect from a specified date; or
b: to be restored to the register of charitable entities with effect from a specified date; or
c: to remain registered in the register of charitable entities.
2: The specified date may be a date that is before or after the order is made.
3: At any time before the final determination of an appeal relating to a decision under section 55
4: An interim order may be subject to any terms or conditions that the Authority thinks fit.
5: If an interim order is made under subsection (1), the chief executive must—
a: amend the register of charitable entities in accordance with the order as soon as practicable after receiving the order; and
b: include a copy of the order in the register of charitable entities, unless the Authority orders otherwise.
6: To enable the chief executive to fulfil the duties imposed by this section, the Registrar of the Authority must send a copy of the order to the chief executive as soon as practicable.
58R: Right of appeal against decision refusing interim order
If an Authority refuses to make an interim order under section 58Q
58S: Contempt of Authority
1: A person commits an offence if the person—
a: wilfully insults or obstructs an Authority or any witness or officer of an Authority during a sitting of the Authority or while the Authority, a witness, or an officer is going to, or returning from, a sitting of the Authority; or
b: wilfully insults or obstructs any person in attendance at a sitting of an Authority; or
c: wilfully interrupts, or otherwise misbehaves at, a sitting of an Authority; or
d: wilfully and without lawful excuse disobeys any order or direction of an Authority in the course of the hearing of any proceedings.
2: A person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $1,000.
3: An Authority may order the exclusion from a sitting of that Authority of any person whose behaviour, in the opinion of the Authority, constitutes an offence against subsection (1), whether or not the person is charged with the offence, and any officer of the Authority or constable may take any steps that are reasonably necessary to enforce the exclusion.
58T: Application of District Court Rules 2014
To the extent that they are not inconsistent with this Act or regulations, the District Court Rules 2014
58U: Practice notes
1: All Authorities acting together may issue practice notes, to apply to all of them, in relation to appeals to an Authority under this Act.
2: The practice notes must not be inconsistent with this Act and are for the guidance of an Authority, officers of an Authority, and parties before an Authority.
58V: Authority must notify Attorney-General of bringing of appeal
The Authority must notify the Attorney-General promptly of the bringing of any appeal to the Authority under this Act. Appeals to High Court
58W: Right of appeal to High Court
1: A party to an appeal under section 58A
2: Every appeal under subsection (1) must be made by filing a notice of appeal in the appropriate registry of the High Court within 20 working days after the date of the decision appealed against or within any further time that the High Court allows.
3: On any appeal under subsection (1), the High Court may make an order or a determination as it thinks fit.
4: Subject to this section, the procedure in respect of any appeal under this section must be in accordance with the rules of court. Authority may state case
58X: Authority may state case for High Court
1: An Authority may, at any time, on the application of any party to the appeal or of its own motion, state a case for the opinion of the High Court on—
a: any question of law arising in respect of an appeal before the Authority:
b: whether the appeal should be heard by the High Court.
2: An Authority must give notice to the parties of the Authority’s intention to state a case under this section, specifying the registry of the High Court in which the case is to be filed.
29: Sections 59 to 61 and cross-heading repealed
Repeal sections 59 to 61
30: Section 73 amended (Regulations)
1: Replace section 73(1)﻿(g)
g: providing the procedure for appeals under this Act:
h: prescribing the fees to be paid in respect of the filing of an appeal to an Authority under this Act:
i: prescribing the circumstances in which any fees paid or to be paid in respect of the filing of an appeal under this Act may be refunded, remitted, or waived, in whole or in part:
j: providing for anything this Act says may or must be provided for by regulations:
k: providing for anything incidental that is necessary for carrying out, or giving full effect to, this Act.
2: In section 73(7) chief executive Board or the chief executive
31: Schedule 1AA amended
In Schedule 1AA
a: insert the Part set out in the Schedule
b: make all necessary consequential amendments.
32: Schedule 2 amended
In Schedule 2, clause 2(1) 3 5
2: Consequential amendments to other Acts
Amendments to Taxation Review Authorities Act 1994
33: Principal Act
Sections 34 to 36 Taxation Review Authorities Act 1994 2024-07-05 Taxation Review Authorities Act 1994 see section 2(2): sections 33, 34, 35, and 36 come into force 12 months after the date of Royal assent.
34: Section 2 amended (Purpose of Act)
Replace section 2(1)
1: The purpose of this Act is to—
a: re-enact the law contained in the Inland Revenue Department Act 1974
b: provide that Taxation Review Authorities are to sit as a judicial authority for hearing and determining appeals under the Charities Act 2005
35: Section 13 amended (Functions of an Authority)
In section 13
2: The functions of an Authority are also to sit as a judicial authority for hearing and determining appeals under the Charities Act 2005 ( see sections 58A to 58X
36: Section 13A amended (General jurisdiction of Authorities)
After section 13A(b)
c: to hear and determine appeals under sections 58A to 58X of the Charities Act 2005 Amendment to Incorporated Societies Act 2022
37: Principal Act
Section 38 Incorporated Societies Act 2022 2023-10-05 Incorporated Societies Act 2022 see section 2(1): sections 37 and 38 come into force 3 months after the date of Royal assent
38: Section 47 amended (Qualifications of officers)
In section 47(3)﻿(d) section 31(4)﻿(b) section 36C