Charities Act 2005

1: Title
This Act is the Charities Act 2005.
2: Commencement
1: Section 1 sections 11(4) 42 73
2: Part 1 section 11(4) sections 62 63 76 Schedule
3: The rest of this Act comes into force on a date to be appointed by the Governor-General by Order in Council; and 1 or more orders may be made bringing different provisions into force on different dates.
4: An order under this section is secondary legislation ( see Part 3 OIC Charities 2008-07-01 Charities Act 2005 SR 2006/300 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 PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 2(3) brought into force 1 November 2006 clause 2 Charities Act Commencement Order 2006 Section 2(3) brought into force 1 February 2007 clause 3 Charities Act Commencement Order 2006 Section 2(3) brought into force 1 July 2008 clause 4 Charities Act Commencement Order 2006 Section 2(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
1: Preliminary matters and functions relating to charities Heading amended 1 July 2012 section 4 Charities Amendment Act (No 2) 2012 Preliminary matters
3: Purpose
The purpose of this Act is—
a: to promote public trust and confidence in the charitable sector:
b: to encourage and promote the effective use of charitable resources:
c: to provide for the registration of societies, institutions, and trustees of trusts as charitable entities:
d: to require charitable entities and certain other persons to comply with certain obligations:
e: to provide for the Board to make decisions about the registration and deregistration of charitable entities and to meet requirements imposed in relation to those functions:
f: to provide for the chief executive to carry out functions under this Act and to meet requirements imposed in relation to those functions. Section 3 replaced 1 July 2012 section 5 Charities Amendment Act (No 2) 2012
4: Interpretation
1: In this Act, unless the context otherwise requires,— Board section 8 charitable entity chief executive collector department document section 2(1) entity Inland Revenue Acts section 3(1) Minister officer
a: means, in relation to the trustees of a trust, any of those trustees; and
b: means, in relation to any other entity,—
i: a member of the board or governing body of the entity if it has a board or governing body ; and
ii:
c: includes any class or classes of persons that are declared by regulations to be officers for the purposes of this Act; but
d: excludes any class or classes of persons that are declared by regulations not to be officers for the purposes of this Act parent entity section 44 register register of charitable entities section 21 regulations rules
a: in relation to the trustees of a trust, the rules, trust deeds, and instruments constituting, or defining the constitution of, that trust; and
b: in relation to any other entity, the rules, constitution, and instruments constituting, or defining the constitution of, that entity serious wrongdoing
a: an unlawful or a corrupt use of the funds or resources of the entity; or
b: an act, omission, or course of conduct that constitutes a serious risk to the public interest in the orderly and appropriate conduct of the affairs of the entity; or
c: an act, omission, or course of conduct that constitutes an offence; or
d: an act, omission, or course of conduct by a person that is oppressive, improperly discriminatory, or grossly negligent, or that constitutes gross mismanagement single entity section 44
2: In this Act, unless the context otherwise requires, references to a person performing functions and exercising powers, or carrying out responsibilities, include carrying out duties.
3: An example used in this Act has the following status:
a: the example is only illustrative of the provision to which it relates and does not limit the provision; and
b: if the example and the provision to which it relates are inconsistent, the provision prevails. Section 4(1) Board inserted 1 July 2012 section 6(2) Charities Amendment Act (No 2) 2012 Section 4(1) chief executive inserted 1 July 2012 section 6(2) Charities Amendment Act (No 2) 2012 Section 4(1) Commission repealed 1 July 2012 section 6(1) Charities Amendment Act (No 2) 2012 Section 4(1) department inserted 1 July 2012 section 6(2) Charities Amendment Act (No 2) 2012 Section 4(1) officer amended 25 February 2012 section 4(2) Charities Amendment Act 2012 Section 4(1) officer amended 25 February 2012 section 4(3) Charities Amendment Act 2012
5: Meaning of charitable purpose and effect of ancillary non-charitable purpose
1: In this Act, unless the context otherwise requires, charitable purpose
2: However,—
a: the purpose of a trust, society, or institution is a charitable purpose under this Act if the purpose would satisfy the public benefit requirement apart from the fact that the beneficiaries of the trust, or the members of the society or institution, are related by blood; and
b: a marae has a charitable purpose if the physical structure of the marae is situated on land that is a Maori reservation referred to in Te Ture Whenua Maori Act 1993 (Maori Land Act 1993)
i: the administration and maintenance of the land and of the physical structure of the marae:
ii: a purpose that is a charitable purpose other than under this paragraph.
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.
3: To avoid doubt, if the purposes of a trust, society, or an institution include a non-charitable purpose (for example, advocacy) that is merely ancillary to a charitable purpose of the trust, society, or institution, the presence of that non-charitable purpose does not prevent the trustees of the trust, the society, or the institution from qualifying for registration as a charitable entity.
4: For the purposes of subsection (3), a non-charitable purpose is ancillary to a charitable purpose of the trust, society, or institution if the non-charitable purpose is—
a: ancillary, secondary, subordinate, or incidental to a charitable purpose of the trust, society, or institution; and
b: not an independent purpose of the trust, society, or institution. Section 5(2A) inserted 25 February 2012 section 5 Charities Amendment Act 2012
6: Registration of trustees of trusts
1: If an entity is, or consists of, the trustees of a trust, the name of that entity must, for the purposes of this Act, be treated as being—
a: the name under which the trustees are incorporated as a Board under the Charitable Trusts Act 1957
b: the name of the trust; or
c: a name nominated by the trustees of the trust if the trust does not otherwise have a name.
2: The registration of the trustees of a trust as a charitable entity is not affected by—
a: 1 or more of the trustees ceasing to be a trustee of the trust; or
b: the appointment of new trustees of the trust.
3: Subsections (1) and (2) do not limit sections 31 to 36 40
6A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1AA Section 6A inserted 1 April 2015 section 4 Charities Amendment Act 2014
7: Act binds the Crown
This Act binds the Crown. Board and chief executive Heading replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
8: Establishment, functions, duties, and powers of Board
1: A Board comprising 5
2: The Minister must notify in the Gazette
a: the names of the members of the Board; and
b: the name of the chairperson of the Board.
3: The Board has the functions, duties, and powers relating to the registration and deregistration of charitable entities that are conferred or imposed on it by this Act.
4: In performing or exercising his or her functions, duties, or powers, each member of the Board—
a: must act independently in exercising his or her professional judgement; and
b: is not subject to direction from the Minister.
5: The Board must, subject to subsection (6), consider whether it could most efficiently and effectively perform or exercise any functions, duties, or powers itself or by delegating the functions, duties, or powers to the chief executive or some other person under section 9
6: The chief executive must supply all secretarial and administrative services required to enable the Board to perform or exercise its functions, duties, and powers.
7: Schedule 2 Section 8 replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012 Section 8(1) amended 6 July 2023 section 5 Charities Amendment Act 2023 Nature of Commission Heading repealed 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
9: Board may delegate
1: The Board may, either generally or particularly and by resolution, delegate any of its functions, duties, or powers under this Act to—
a: the chief executive; or
b: any member of the Board.
2: If functions, duties, or powers are delegated to the chief executive under subsection (1),—
a: the chief executive is not responsible to the Minister for the performance or exercise of those functions, duties, or powers but must act independently in exercising his or her professional judgement; and
b: the chief executive may delegate those functions or powers to employees or holders of specified offices in the department under clauses 2 3
3: No delegation under subsection (1) or (2)﻿(b) affects the responsibility of the Board for the actions of any person acting under the delegation.
4: The Board must not make a delegation under this section unless satisfied that the delegation is consistent with section 8(5)
5: A person to whom any functions, duties, or powers are delegated may perform and exercise them in the same manner and with the same effect as if they had been conferred directly by this Act and not by delegation. Section 9 replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012 Section 9(2)﻿(b) amended 7 August 2020 section 135 Public Service Act 2020 Commission's functions Heading repealed 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
10: Functions of chief executive
The functions of the chief executive are—
a: to educate and assist charities in relation to matters of good governance and management, for example,—
i: by issuing guidelines or recommendations on the best practice to be observed by charities and by persons concerned with the management or administration of charities:
ii: by issuing model rules:
iii: by providing information to charities about their rights, duties, and obligations under this Act and other enactments; and
b: to make appropriate information available to assist persons to make applications for registration under this Act; and
c: to receive and process applications for registration as charitable entities; and
d: to refer to the Board for its decision all applications for registration as charitable entities and proposals for deregistration as charitable entities; and
e: to ensure that the register of charitable entities is compiled and maintained; and
f: to receive, consider, and process annual returns submitted by charitable entities; and
g: to supply information and documents in appropriate circumstances for the purposes of the Inland Revenue Acts; and
h: to monitor charitable entities and their activities to ensure that entities that are registered as charitable entities continue to be qualified for registration as charitable entities; and
i: to inquire into charitable entities and into persons who have engaged in, or are engaging in, conduct that constitutes, or may constitute, a breach of this Act or serious wrongdoing in connection with a charitable entity; and
j: to monitor and promote compliance with this Act, including by taking prosecutions for offences against this Act in appropriate circumstances; and
k: to stimulate and promote research into any matter relating to charities, for example,—
i: by collecting and disseminating information or research about charities:
ii: by advising on areas where further research or information about charities should be undertaken or collected:
iii: by entering into contracts or arrangements for research or information about charities to be undertaken or collected. Section 10 replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012 Membership of Commission Heading repealed 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
11: Status of entity does not affect performance of functions
1: The Board and the chief executive may perform functions to which this section applies in relation to any charity regardless of whether the charity is registered as a charitable entity.
2: This section applies to the functions of the Board and the chief executive that relate to—
a: the promotion of public trust and confidence in the charitable sector; or
b: the encouragement and promotion of the effective use of charitable resources; or
c: the provision of education and assistance to charities in relation to matters of good governance and management; or
d: the stimulation and promotion of research into any matter relating to charities. Section 11 replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012 Annual meeting Heading repealed 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
12: Annual meeting with representatives of charitable entities
1: The chief executive must hold at least 1 meeting in each year with representatives of charitable entities.
2: At each meeting, the representatives of charitable entities who attend the meeting must be given a reasonable opportunity to—
a: ask questions concerning the operation of this Act; and
b: make submissions on the operation of this Act to the chief executive. Section 12 replaced 1 July 2012 section 7 Charities Amendment Act (No 2) 2012
2: Charitable entities
1: Register of charitable entities
Registration requirements
13: Essential requirements
1: An entity qualifies for registration as a charitable entity if,—
a: in the case of the trustees of a trust, the trust is of a kind in relation to which an amount of income is derived by the trustees in trust for charitable purposes; and
b: in the case of a society or an institution, the society or institution—
i: is established and maintained exclusively for charitable purposes; and
ii: is not carried on for the private pecuniary profit of any individual; and
c: the entity has a name that complies with section 15
d: all of the officers of the entity are qualified to be officers of a charitable entity under section 16
2: The trustees of a trust must be treated as complying with subsection (1)﻿(a) if,—
a: in accordance with a ruling made under Part 5A
i: an amount of income derived by the trustees in trust is treated as having been derived by the trustees in trust for charitable purposes for the purposes of section CW 41
ii: income is treated as having been derived directly or indirectly from a business carried on by, or for, or for the benefit of, the trustees in trust for charitable purposes for the purposes of section CW 42
b: the income derived by the trustees is deemed to be income derived by trustees in trust for charitable purposes under section 24B
3: A society or an institution must be treated as complying with subsection (1)﻿(b) if, in accordance with a ruling made under Part 5A section CW 41 CW 42
4: Subsections (2) and (3) cease to apply in relation to an entity if—
a: the period for which the ruling applies has expired; or
b: the ruling has ceased to apply because of section 91G
c: the ruling has otherwise ceased to apply to the entity.
5: Despite subsections (1) to (3), an entity does not qualify for registration as a charitable entity if—
a: the entity is a designated terrorist entity as defined in section 4(1)
b: the entity has been convicted of any offence under sections 6A to 13F Section 13(2)﻿(a)﻿(i) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 13(2)﻿(a)﻿(ii) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 13(3) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 13(5)﻿(a) amended 20 November 2007 section 46(2)﻿(a) Terrorism Suppression Amendment Act 2007 Section 13(5)﻿(a) amended 20 November 2007 section 46(2)﻿(b) Terrorism Suppression Amendment Act 2007 Section 13(5)﻿(b) amended 5 October 2021 section 57 Counter-Terrorism Legislation Act 2021 Section 13(5)﻿(b) amended 20  November 2007 section 46(3) Terrorism Suppression Amendment Act 2007
14: Board
1: A trust is not prevented from being of a kind referred to in section 13(1)﻿(a) Board
a: an amount of income will be derived by the trustees in trust for charitable purposes; and
b: it is fit and proper to register the trustees of the trust as a charitable entity.
2: For the purposes of subsection (1), the Board Board Example
A charitable trust has recently been created. The trustees of that trust have not yet derived an amount of income in trust for charitable purposes. However, the Board Board Board The trust has a name that complies with section 15 and the trustees of the charitable trust are qualified to be officers of a charitable entity. The trustees of the trust qualify for registration as a charitable entity. Section 14 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 14(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 14(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 14 example amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
15: Name of entity
The name of an entity complies with this section if—
a: the entity is incorporated under that name under the Incorporated Societies Act 1908
b: the entity is incorporated under that name under the Charitable Trusts Act 1957
c: the entity is incorporated under that name under the Companies Act 1993
d: the entity is established, or constituted, by an Act under that name; or
e: in any other case, if the Board decides that the name is not
i: offensive; or
ii: liable to mislead the public. Section 15(e) amended 6 July 2023 section 9 Charities Amendment Act 2023
16: Qualifications of officers of charitable entities
1: A person who is not disqualified by this section is qualified to be an officer of a charitable entity.
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)
ii: an offence under section 143B
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, or a body corporate that, is disqualified from being an officer of a charitable entity under section 31(4)
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: 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 (g) in relation to an officer of that entity.
5: If the Board waives the application of a disqualifying factor set out in subsection (2)﻿(a) to (g), 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.
6: The waiver may be granted on any terms or conditions that the Board thinks fit.
7: The Board may vary a waiver in the same way as a waiver may be granted under this section.
8: The Board may revoke a waiver granted under this section.
9: If the Board decides to exercise a power under subsection (4), (7), or (8), it must direct the chief executive to give the entity written notice of the decision. Section 16(2)﻿(c) replaced 14 February 2017 section 4 Charities Amendment Act 2017 Section 16(2)﻿(d) substituted 25 October 2006 section 25 Securities Amendment Act 2006 Section 16(2)﻿(d) amended 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013 Section 16(4) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 16(5) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 16(6) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 16(7) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 16(8) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 16(9) inserted 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Applications for registration
17: Application for registration
1: An application for registration of an entity as a charitable entity must be sent or delivered to the chief executive
a: be in the form prescribed by the chief executive
b: be accompanied by a document in the form prescribed by the chief executive section 16
c: be accompanied by a copy of the rules of the entity; and
d: be accompanied by the fee prescribed by regulations
e: contain, or be accompanied by, any other information or documentation prescribed by the chief executive
2: If a request for a waiver under section 16 Section 17(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 17(1)﻿(a) replaced 25 February 2012 section 6(1) Charities Amendment Act 2012 Section 17(1)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 17(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 17(1)﻿(b) amended 25 February 2012 section 6(2) Charities Amendment Act 2012 Section 17(1)﻿(d) amended 25 February 2012 section 6(3) Charities Amendment Act 2012 Section 17(1)﻿(e) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 17(1)﻿(e) amended 25 February 2012 section 6(4) Charities Amendment Act 2012
18: Chief executive
1: The chief executive
2: In considering the application, the chief executive within 20 working days after the date of the request
3: In considering an application, the chief executive
a: have regard to—
i: the activities of the entity at the time at which the application was made; and
ii: the proposed activities of the entity; and
iii: any other information that it considers is relevant; and
b: observe the rules of natural justice; and
c: give the applicant—
i: notice of any matter that might result in its application being declined; and
ii: 20 working days after the date of that notice chief executive
3A: An application is to be treated as withdrawn if an applicant fails to adequately respond to a request under subsection (2) or to make submissions to the chief executive on a matter in a notice given under subsection (3)﻿(c) within—
a: 20 working days after the date of the request or notice; or
b: a longer period that the chief executive allows at the request of the applicant.
4: Despite subsection (1), the chief executive section 31(4) Section 18 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 18(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 18(2) amended 14 February 2017 section 5(1) Charities Amendment Act 2017 Section 18(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 18(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 18(3)﻿(c)﻿(ii) amended 14 February 2017 section 5(2) Charities Amendment Act 2017 Section 18(3)﻿(c)﻿(ii) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 18(3A) inserted 14 February 2017 section 5(3) Charities Amendment Act 2017 Section 18(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
19: Board to decide application for registration
1: After considering an application, the chief executive must recommend to the Board that it either grant or decline the application.
2: If the Board is satisfied that the entity qualifies for registration as a charitable entity, the Board must grant the application and direct the chief executive to—
a: register the entity as a charitable entity; and
b: allocate a registration number to the entity; and
c: notify the entity of its registration and of its registration number.
3: The Board is not required to follow a formal process when it acts under subsection (2).
4: If, after considering an application, the Board is not satisfied that an entity is qualified to be registered as a charitable entity, the Board must give the chief executive the reasons for its decision and direct the chief executive to notify the entity of the Board's decision and the reasons for it.
5: Before acting under subsection (4) in any case, the Board must be satisfied that the chief executive has complied with section 18(3) Section 19 replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
20: Board
1: The Board may, if it thinks fit, direct the chief executive to effective registration time
2: However, the effective registration time must not,—
a: in the case of a trust, society, or an institution referred to in section 73(1)
b: in any other case, be earlier than the time that the chief executive
3: Before the Board Board
4: If the Board Income Tax Act 2007 Estate and Gift Duties Act 1968 Section 20 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 20(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 20(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 20(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 20(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 20(4) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Register of charitable entities established
21: Register of charitable entities
1: A register called the register of charitable entities is established.
2: The register may be—
a: an electronic register; or
b: kept in any other manner that the chief executive
3: The register must be operated at all times unless—
a: the chief executive
b: otherwise provided in regulations.
4: The chief executive chief executive Section 21(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 21(3)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 21(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
22: Purpose of register
The purpose of the register is—
a: to enable a member of the public to—
i: determine whether an entity is registered as a charitable entity under this Act; and
ii: obtain information concerning the nature, activities, and purposes of charitable entities; and
iii: know how to contact a charitable entity; and
b: to assist any person—
i: in the exercise of the person's powers under this Act or any other enactment; or
ii: in the performance of the person's functions under this Act or any other enactment.
23: Chief executive
1: The chief executive
2: The chief executive Section 23 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 23(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 23(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
24: Contents of register
1: The register must contain the following information and documents for each charitable entity:
a: the name of the entity; and
b: the address for service of the entity; and
c: the registration number of the entity; and
d: the names of the officers of the entity and of all persons who have been officers of the entity since the entity was first registered as a charitable entity; and
e: a copy of the rules of the entity; and
f: the application for registration of the entity as a charitable entity (including all required accompanying information and documents); and
g: each annual return sent or delivered to the chief executive
h: each notice of change sent or delivered under section 40
i: the terms and conditions of any exemption granted under section 43
2: The register must contain any other information or documents prescribed by regulations
2A: The register may contain any other information or documents provided by a charitable entity that support the purpose of the register.
3: This section is subject to section 25 Section 24(1)﻿(g) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 24(2) amended 25 February 2012 section 7 Charities Amendment Act 2012 Section 24(2A) inserted 6 July 2023 section 13 Charities Amendment Act 2023
25: Chief executive
1: The chief executive
a: the charitable entity is removed from the register; or
b: the chief executive
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.
3: For the purposes of subsection (2), the chief executive
4: This section does not limit the Official Information Act 1982 Section 25 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 25(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 25(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 25(2) replaced 6 July 2023 section 14 Charities Amendment Act 2023 Section 25(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
26: Amendments to register
The chief executive
a: to reflect any changes in the information that relates to a charitable entity; or
b: to correct a mistake caused by any error or omission on the part of the chief executive
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
c: for the purposes of section 25
d: to comply with any order made under section 60 section 61 Section 26 amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 26(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 26(ba) inserted 6 July 2023 section 15 Charities Amendment Act 2023 Searches of register
27: Search of register
1: A person may search the register in accordance with this Act or regulations.
2: The register may be searched only by reference to the following criteria:
a: the name of the charitable entity:
b: the registration number of the charitable entity:
c: the name of an officer of the charitable entity:
d: any other criteria prescribed by regulations Section 27(2)﻿(d) amended 25 February 2012 section 8 Charities Amendment Act 2012
28: Search purposes
A search of the register may be carried out only by the following persons for the following purposes:
a: an individual, or a person with the consent of the individual, for the purpose of searching for information about that individual:
b: a person for the purpose of determining whether an entity is registered as a charitable entity under this Act:
c: a person for the purpose of obtaining information concerning the nature, activities, and purposes of a charitable entity:
d: a person for the purpose of knowing how to contact a charitable entity:
e: a person for the purpose of assisting the person in the exercise of the person's powers under this Act or any other enactment:
f: a person for the purpose of assisting the person in the performance of the person's functions under this Act or any other enactment.
29: When search constitutes interference with privacy of individual
A search of the register for personal information that has not been carried out in accordance with sections 27 28 section 69 Section 29 amended 1 December 2020 section 217 Privacy Act 2020 Supply of register information and documents
30: Chief executive
1: The chief executive chief executive
2: For the purposes of this section, register information or documents
a: information or documents that are contained in the register:
b: information or documents that would have been contained in the register but for the exercise of a power under section 25 Example
A society has become registered as a charitable entity. Members of the public donate money to the society and claim rebates of income tax in respect of those gifts under subpart LD of the Income Tax Act 2007 In order to determine whether a rebate can properly be claimed, the Inland Revenue Department needs to consider whether the society is of a kind referred to in subpart LD of the Income Tax Act 2007 The chief executive Section 30 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 30(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 30 example amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 30 example amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Deregistration of charitable entities
31: Deregistration of charitable entity from register
1: An entity is deregistered as a charitable entity if it is removed from the register.
2: An entity is removed from the register if the Board directs that a notice be registered
a: states that the entity is removed from the register; and
b: states the date on which the removal is effective.
3: The entity ceases to be a charitable entity on the date referred to in subsection (2)﻿(b).
4: The Board
a: 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:
b: an order disqualifying an officer of the entity from being an officer of a charitable entity for a specified period that does not exceed 5 years. Section 31(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 31(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
32: Grounds for removal from register
1: The Board may direct that an entity be removed
a: the entity is not, or is no longer, qualified for registration as a charitable entity; or
b: there has been a significant or persistent failure by the entity to meet its obligations under this Act or any other enactment; or
c: there has been a significant or persistent failure by any 1 or more of the officers of the entity to meet their obligations under this Act; or
d: there has been a significant or persistent failure by any 1 or more collectors who act on behalf of the entity to meet their obligations under this Act; or
e: the entity has engaged in serious wrongdoing or any person has engaged in serious wrongdoing in connection with the entity; or
f: the entity has sent or delivered to the chief executive
2: For the purposes of subsection (1)﻿(a), the trustees of a trust must be treated as being no longer qualified for registration as a charitable entity if, as a result of a change to the rules or purposes of the entity, the trust is no longer of a kind in relation to which an amount of income can be derived by the trustees in trust for charitable purposes.
3: Subsection (2) does not limit the circumstances in which an entity may be considered to be no longer qualified for registration as a charitable entity. Section 32(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 32(1)﻿(f) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
33: Notice of intention to remove from register
1: The chief executive section 32(1)﻿(a) to (e)
2: That notice must specify—
a: the name of the entity; and
b: the registration number of the entity; and
c: the provision of this Act under which, and the grounds on which, it is intended to remove the entity from the register; and
d: the date by which an objection to the removal from the register must be received by the chief executive Section 33(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 33(2)﻿(d) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
34: Objection to removal from register
The entity and any officer of the entity may send or deliver to the chief executive
a: that the grounds on which it is intended to remove the entity from the register have not been satisfied:
b: that, for any other reason, it would not be in the public interest to remove the entity from the register. Section 34 amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
35: Duties of
Board and chief executive
1: If an objection to the removal of an entity from the register under section 34 chief executive section 33(2)﻿(d) Board Board
a: 1 or more of the grounds of removal from the register have been satisfied; or
b: the objection has been withdrawn; or
c: any facts on which the objection is based are not, or are no longer, correct; or
d: the objection is frivolous or vexatious.
2: If an objection to the removal of an entity from the register under section 34 section 33(2)﻿(d)
a: the chief executive must give to the charitable entity notice of—
i: the Board's decision to proceed with the removal of the entity from the register; and
ii: the reasons for the Board's decision; and
iii: the entity's right to appeal against the decision under section 59
b: the chief executive must not proceed to remove the entity from the register earlier than 20 working days after the date on which the notice referred to in paragraph (a) is given to the charitable entity. Section 35 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 35(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 35(2) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
36: Board
1: In considering whether to remove an entity from the register and whether to make an order under section 31(4) Board
a: observe the rules of natural justice; and
b: give the entity a reasonable opportunity to make submissions to the Board
2: In considering whether to disqualify a person from being an officer of a charitable entity under section 31(4) Board
a: observe the rules of natural justice; and
b: give the person a reasonable opportunity to make submissions to the Board Section 36 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 36(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 36(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 36(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 36(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
2: Duties, inquiries, appeals, and other miscellaneous matters relating to charitable entities
Holding out offences
37: No holding out unless registered under this Act
1: A person must not—
a: use a style or title including the words registered charitable entity
b: state or imply, or permit a statement or implication, that—
i: the person is registered as a charitable entity under this Act; or
ii: an entity that the person acts on behalf of is registered as a charitable entity under this Act.
2: Subsection (1) does not apply to—
a: a charitable entity; or
b: a person who acts on behalf of a charitable entity.
3: A person must not state or imply, or permit a statement or implication, that the person acts on behalf of a charitable entity if the person does not act on behalf of that charitable entity.
38: Offence to contravene section 37
1: Every person who acts in contravention of section 37(1)
2: Despite anything to the contrary in section 25 Section 38(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 38(2) replaced 1 July 2013 section 413 Criminal Procedure Act 2011 Duty of telephone and Internet collectors
39: Duty of telephone and Internet collectors to disclose registration number on request
If a collector who acts on behalf of a charitable entity is requesting funds, canvassing for subscriptions, selling raffle or lottery tickets, or appealing for donations, by means of the telephone or the Internet, the collector must disclose the registration number of the entity if requested to do so by a member of the public. Duty to notify changes
40: Duty to notify changes to
chief executive
1: Every charitable entity must ensure that it sends or delivers to the chief executive
a: a change to the name of the charitable entity:
b: a change to the address for service of the charitable entity:
c: a change in the officers of the charitable entity, whether as the result of an officer ceasing to hold office or the appointment of a new officer, or both:
ca: a change that disqualifies an officer of the charitable entity from being an officer of the entity:
d: a change in the balance date of the charitable entity:
e: a change to the rules of the charitable entity:
f: a change to the purposes of the charitable entity.
2: A notice under subsection (1) must—
a: be in the form prescribed by the chief executive
b: contain, or be accompanied by, any other information or documentation prescribed by the chief executive
c: specify the effective date of the change; and
d: be sent or delivered to the chief executive
i: the effective date of the change; or
ii: the charitable entity first becoming aware of the change.
3: This section does not apply if the change has been notified in an annual return sent or delivered under section 41 Section 40 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 40(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 40(1)﻿(ca) inserted 25 February 2012 section 9(1) Charities Amendment Act 2012 Section 40(2)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 40(2)﻿(a) amended 25 February 2012 section 9(2) Charities Amendment Act 2012 Section 40(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 40(2)﻿(b) amended 25 February 2012 section 9(3) Charities Amendment Act 2012 Section 40(2)﻿(d) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Duty to prepare annual returns
41: Duty to prepare annual return
1: Every charitable entity must ensure that, within 6 months after each balance date of the entity, an annual return that complies with subsection (2) is—
a: completed in relation to the entity and that balance date; and
b: dated and signed on behalf of the entity; and
c: sent or delivered to the chief executive
2: The annual return of a charitable entity must—
a: be in the form, contain the particulars, and comply with the directions as to the preparation of those returns that are prescribed by the chief executive under section 42
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).
3: For the purposes of this Act,—
a: an entity may nominate a balance date for the entity—
i: in the application for registration of the entity as a charitable entity; or
ii: in the case of a single entity or an entity that forms part of a single entity, in the application for registration of the single entity as a charitable entity; and
b: a charitable entity must be treated as having a balance date of 31 March in each calendar year if a balance date for that charitable entity has not been nominated under paragraph (a).
4: Subject to subsections (5) and (6), an entity must have a balance date in each calendar year.
5: An entity may change its balance date for the purposes of this Act either—
a: without the approval of the chief executive
i: the period between any 2 balance dates does not exceed 15 months; and
ii: the entity continues to have a balance date in each calendar year; or
b: with the approval of the chief executive
6: The chief executive
7: Subsection (3)﻿(b) is subject to subsections (5) and (6). Section 41(1)﻿(c) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 41(2) replaced 1 April 2015 section 19 Financial Reporting (Amendments to Other Enactments) Act 2013 Section 41(2)﻿(b) replaced 6 July 2023 section 20 Charities Amendment Act 2023 Section 41(5)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 41(5)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 41(6) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
42: Chief executive
1: The chief executive
a: the form of the returns:
b: the particulars to be contained in the returns:
c: directions to be complied with in the preparation of the returns.
2: The chief executive
3: Section 72A(2) and (5) to (7) Section 42 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 42 heading amended 25 February 2012 section 11(1) Charities Amendment Act 2012 Section 42(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 42(1) amended 25 February 2012 section 11(2) Charities Amendment Act 2012 Section 42(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 42(2) amended 25 February 2012 section 11(3) Charities Amendment Act 2012 Section 42(3) inserted 25 February 2012 section 11(4) Charities Amendment Act 2012
42A: Content of financial statements
1: The financial statements referred to in section 41(2)﻿(b)
a: in the case of financial statements of a specified not-for-profit entity, generally accepted accounting practice; or
b: in any other case, either generally accepted accounting practice or a non-GAAP standard that applies for the purposes of this section.
2: In this section and sections 41 42B
a: specified not-for-profit entity section 46
b: accounting period applicable financial reporting standard financial statements generally accepted accounting practice non-GAAP standard section 5
3: If a charitable entity is subject to another Act that imposes duties relating to the preparation, audit, registration, or lodgement of financial statements, the entity must, in addition to complying with this Act, comply with the requirements of that other Act. Section 42A inserted 1 April 2015 section 20 Financial Reporting (Amendments to Other Enactments) Act 2013
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. Section 42AB inserted 6 July 2023 section 21 Charities Amendment Act 2023
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 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. Section 42AC inserted 6 July 2023 section 21 Charities Amendment Act 2023
42B: Offence to knowingly fail to comply with standards
1: A charitable entity and every officer of the charitable entity commit an offence and are liable on conviction to a fine not exceeding $50,000 if—
a: the financial statements of the charitable entity referred to in section 41(2)﻿(b)
b: the charitable entity or officer (as the case may be) knows, at the time that the financial statements accompany the annual return when it is sent or delivered under section 41
2: If financial statements are prepared on a consolidated basis in respect of a single entity under section 46(1A)﻿(a) Section 42B inserted 1 April 2015 section 20 Financial Reporting (Amendments to Other Enactments) Act 2013
42C: When financial statements must be audited or reviewed
1: This section applies to—
a: every charitable entity that is large; and
b: every charitable entity that is of medium size.
2: Every charitable entity to which this section applies ( A section 41
a: audited by a qualified auditor if A is large in respect of the accounting period to which the financial statements relate:
b: audited or reviewed by a qualified auditor if A is of medium size in respect of the accounting period to which the financial statements relate.
3: If financial statements are prepared on a consolidated basis in respect of a single entity under section 46(1A)﻿(a)
a: the parent entity must ensure that the financial statements of the single entity that accompany an annual return under section 41
i: audited by a qualified auditor if the single entity is large in respect of the accounting period to which the financial statements relate:
ii: audited or reviewed by a qualified auditor if the single entity is of medium size in respect of the accounting period to which the financial statements relate; and
b: for the purposes of paragraph (a), the references to a charitable entity in subsection (1) and in sections 42D(1) 42F Section 42C inserted 1 April 2015 section 5 Charities Amendment Act 2014
42D: Meaning of large and medium size
1: In section 42C
a: a charitable entity is large $1.1 million
b: a charitable entity is of medium size
i: it is not large under paragraph (a); and
ii: in each of the 2 preceding accounting periods of the entity, the total operating expenditure of the entity and all entities it controls (if any) is $550,000
c: qualified auditor section 35
2: A financial reporting standard (within the meaning of the Financial Reporting Act 2013 Section 42D inserted 1 April 2015 section 5 Charities Amendment Act 2014 Section 42D(1)﻿(a) amended 1 January 2022 regulation 7(1) Financial Reporting (Inflation Adjustments) Regulations 2021 Section 42D(1)﻿(b)﻿(ii) amended 1 January 2022 regulation 7(2) Financial Reporting (Inflation Adjustments) Regulations 2021
42E: Offence relating to audit or review
If a charitable entity fails to comply with section 42C Section 42E inserted 1 April 2015 section 5 Charities Amendment Act 2014
42F: Audit or review must be carried out in accordance with auditing and assurance standards
1: An auditor must, in carrying out an audit or a review of the financial statements of a charitable entity, comply with all applicable auditing and assurance standards.
2: The auditor's report must comply with the requirements of all applicable auditing and assurance standards.
3: This section does not apply in respect of a charitable entity that is a public entity (within the meaning of the Public Audit Act 2001
4: In this section, applicable auditing and assurance standards section 5 Section 42F inserted 1 April 2015 section 5 Charities Amendment Act 2014 Exemptions
43: Chief executive
1: The chief executive
a: section 17
b: this subpart; or
c: any regulations made under this Act.
2: The exemption may be granted on any terms and conditions that the chief executive
3: The chief executive
4: The chief executive
5: Section 43 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 43(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 43(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 43(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 43(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 43(5) repealed 28 October 2021 section 3 Secondary Legislation Act 2021 Board or chief executive Heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
44: Board or chief executive
1: The Board or the chief executive parent entity single entity Board or the chief executive
a: the other entity, or those other entities, are affiliated or closely related to the parent entity; and
b: each of the entities qualifies for registration as a charitable entity; and
c: it is fit and proper to treat the entities as forming part of a single entity.
2: In considering whether to act under subsection (1), the Board or the chief executive
3: A request made under this section must be in the form prescribed by the chief executive Section 44 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 44(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 44(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 44(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 44(3) amended 25 February 2012 section 12 Charities Amendment Act 2012
45: Parent entity may request means of compliance with duties
1: A parent entity, on behalf of a single entity, may request,—
a: in relation to section 40
i: separately complied with by each entity that forms part of the single entity; or
ii: complied with by the parent entity in relation to the single entity on behalf of the single entity and all of the entities that form part of the single entity:
b: in relation to section 41
i: separately complied with by each entity that forms part of the single entity; or
ii: complied with by the parent entity in relation to the single entity on behalf of the single entity and all of the entities that form part of the single entity.
2: A request made under this section must be in the form prescribed by the chief executive
3: The Board or the chief executive section 46 Section 45(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 45(2) amended 25 February 2012 section 13 Charities Amendment Act 2012 Section 45(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
46: Board or chief executive
1: The Board or the chief executive Board or the chief executive
a: the manner in which the single entity may apply for registration as a charitable entity; and
b: the name that must be treated as being the name of the single entity for the purposes of this Act; and
c: who must be treated as being the officers of the single entity for the purposes of this Act; and
d: the rules that must be treated as being the rules of the single entity for the purposes of this Act; and
e: the manner in which the duties or obligations imposed under this Act on charitable entities are to be complied with on behalf of the single entity and the entities that form part of that single entity; and
f: the information and documents that must be included in the register in relation to the single entity and the entities that form part of that single entity; and
g: the manner in which rights or powers conferred under this Act on a charitable entity may be exercised by the single entity.
1A: If the duty under section 41
a: on a consolidated basis in respect of the single entity; or
b: separately in respect of each entity that forms part of the single entity.
1B: The Board or the chief executive must, in deciding whether subsection (1A)﻿(a) or (b) applies, take into account—
a: the needs of users of the financial statements; and
b: the purpose of this Act set out in section 3
1C: If terms and conditions referred to in subsection (1A) relate to the financial statements of an entity, those terms and conditions must be treated as including a requirement for the financial statements to disclose, in the statement of accounting policies section, a brief description of the terms and conditions that apply under subsection (1A).
2: The Board or the chief executive
3: The Board or the chief executive
4: If those terms and conditions provide that the duty under—
a: section 40
b: section 41 (but see
5: For the purposes of this Act, the single entity must be treated as—
a: having the name, officers, and rules referred to in subsection (1)﻿(b) to (d); and
b: being qualified for registration as a charitable entity if all of the entities that form part of the single entity are qualified for registration as charitable entities.
6: This section is subject to section 45 Section 46 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 46(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 46(1A) inserted 1 April 2015 section 21(1) Financial Reporting (Amendments to Other Enactments) Act 2013 Section 46(1B) inserted 1 April 2015 section 21(1) Financial Reporting (Amendments to Other Enactments) Act 2013 Section 46(1C) inserted 1 April 2015 section 6 Charities Amendment Act 2014 Section 46(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 46(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 46(4)﻿(b) amended 1 April 2015 section 21(2) Financial Reporting (Amendments to Other Enactments) Act 2013
47: Effect of registration of single entity as charitable entity
If a single entity is registered as a charitable entity, then, unless the terms and conditions referred to in section 46
a: each entity that forms part of the single entity under section 44(1)
i: the provisions of this Act (including section 37
ii: the provisions of the Income Tax Act 2007
iii: the provisions of the Estate and Gift Duties Act 1968
b: the register—
i: must contain the information and documents referred to in section 24
ii: is not required to separately contain the information and documents referred to in that section in relation to the entities that form part of the single entity. Section 47(a)﻿(ii) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007
48: Board
1: The Board
a: the Board
i: the entity is affiliated or closely related to the parent entity; or
ii: the entity qualifies for registration as a charitable entity; or
iii: it is fit and proper to treat the entity as forming part of the single entity; or
b: the Board section 46
c: the parent entity has sent or delivered to the Board Board
2: An entity's status as forming part of a single entity is revoked if the Board
a: states that the entity's status as forming part of the single entity is revoked; and
b: states the date on which the revocation is effective.
3: On the date referred to in subsection (2)﻿(b), the entity ceases to be—
a: part of the single entity; and
b: treated as a charitable entity under section 47 Section 48 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 48(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 48(1)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 48(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 48(1)﻿(c) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 48(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
49: Board In considering whether to revoke an entity's status as forming part of a single entity, the Board
a: observe the rules of natural justice; and
b: give the entity whose status is proposed to be revoked and the parent entity a reasonable opportunity to make submissions to the Board Section 49 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 49 amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 49(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Inquiries into charitable entities and other persons
50: Inquiries into charitable entities and other persons
1: The chief executive
a: any charitable entity:
b: any person who has engaged in, or is engaging in, conduct that constitutes or may constitute—
i: a breach of this Act; or
ii: serious wrongdoing in connection with a charitable entity.
2: The
a: the activities and proposed activities of the charitable entity or person:
b: the nature, objects, and purposes of the charitable entity:
c: the management and administration of the charitable entity:
d: the results and outcomes achieved by the charitable entity or person:
e: the value, condition, management, and application of the property and income belonging to the charitable entity or person. Section 50(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 50(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
51: Duty to assist
1: If the chief executive chief executive
a: to supply to the chief executive
b: to supply to the chief executive
2: The person has the same privileges in relation to supplying information and documents to the chief executive Section 51(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 51(1)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 51(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 51(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
52: Offences
1: No person may,—
a: without reasonable excuse, refuse or fail to comply with a notice under section 51
b: in purported compliance with a notice under section 51, supply information, or supply a document, knowing it to be false or misleading.
2: Any person who breaches subsection (1) commits an offence and is liable on
3: Despite anything to the contrary in section 25 Section 52(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 52(3) replaced 1 July 2013 section 413 Criminal Procedure Act 2011
53: Chief executive
1: The chief executive chief executive sections 50 to 52
a: assisting the person in the exercise of the person's powers under this Act or in the performance of the person's functions under this Act:
b: detecting and prosecuting offences against any other Act, but, in this case, that information and those documents are not admissible in any criminal proceedings against the person from whom the information or documents were acquired or any person to whom the information or documents relate.
2: Any person may use and disclose any information or documents supplied to the person by the chief executive
3: This section does not limit sections 27 to 30 Section 53 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 53(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 53(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Warning notices and publication of details of breach, serious wrongdoing, and other matters
54: Chief executive
1: This section applies if the chief executive
a: a charitable entity, or a person in connection with a charitable entity, has engaged in, or is engaging in, conduct that constitutes, or may constitute, a breach of this Act or serious wrongdoing; or
b: a charitable entity is, or may be, no longer qualified to be registered as a charitable entity; or
c: a person has engaged in, or is engaging in, conduct that constitutes, or may constitute, a breach of section 37
2: The chief executive
a: the charitable entity concerned in the case of subsection (1)﻿(a) or (b); or
b: the person concerned in the case of subsection (1)﻿(c).
3: The warning notice must contain information or statements to the following effect:
a: the name of the charitable entity or person:
b: a statement of the matters that caused the chief executive
c: a statement of the action that the chief executive chief executive
d: a statement of the action that the chief executive chief executive
e: a summary of the grounds for the chief executive's
f: a statement of what might happen if the charitable entity or person does not comply with the warning notice. Section 54 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(3)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(3)﻿(c) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(3)﻿(d) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 54(3)﻿(e) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
55: Board
1: This section applies if the Board considers that the entity or person to whom a notice is given under section 54
2: The Board
a: the name of the charitable entity or person:
b: a statement to the effect that the Board
i: the charitable entity, or a person in connection with the charitable entity, has engaged in, or is engaging in, conduct that constitutes, or may constitute, a breach of this Act or serious wrongdoing; or
ii: the charitable entity is, or may be, no longer qualified to be registered as a charitable entity; or
iii: the person has engaged in, or is engaging in, conduct that constitutes, or may constitute, a breach of section 37
c: a statement of the action that the Board
d: a summary of the grounds for the Board's
3: However,—
a: before the Board Board
i: the Board's
ii: the reasons for the Board's
iii: the entity's or person's right to appeal the decision under section 59
b: the Board Section 55 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(1) replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(2)﻿(c) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(2)﻿(d) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(3)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(3)﻿(a)﻿(i) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(3)﻿(a)﻿(ii) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 55(3)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Provisions relating to how notices are given and served for purposes of various sections
56: Notices
1: Any notice given under this Act
a: it is in writing; and
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
c: it is served or given in accordance with section 57
2: In all courts and in all proceedings under this Act, notices given under this Act that purport to be signed by, or on behalf of, a member of the Board or the chief executive Section 56 replaced 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 56(1) amended 6 July 2023 section 26(1) Charities Amendment Act 2023 Section 56(1)﻿(b) replaced 6 July 2023 section 26(2) Charities Amendment Act 2023 Section 56(2) amended 6 July 2023 section 26(3) Charities Amendment Act 2023
57: Service of notices
1: If this Act authorises the Board or the chief executive
a: delivering it to that person; or
b: leaving it at—
i: the person's usual or last known place of residence or business; or
ii: the address specified by the person in any notice, application, or other document made, given, or tendered to the Board or the chief executive
c: posting it by letter addressed to the person at that place of residence or business or at that address; or
d: serving or giving the notice in electronic form and by means of an electronic communication.
2: If any notice is sent to any person by registered letter, then,—
a: unless the contrary is proved, the notice must be treated as having been delivered to the person when it would have been delivered in the ordinary course of post; and
b: in proving the delivery, it is sufficient to prove that the letter was properly addressed and posted.
3: If the notice is required to be served on, or given to, an entity,—
a: the notice may be served on, or given to, an officer or any other person holding a similar position in the entity; and
b: service on the entity must, unless otherwise directed by the Board or the chief executive Section 57(1) amended 6 July 2023 section 27(1) Charities Amendment Act 2023 Section 57(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 57(1)﻿(b)﻿(ii) amended 6 July 2023 section 27(1) Charities Amendment Act 2023 Section 57(1)﻿(d) inserted 6 July 2023 section 27(2) Charities Amendment Act 2023 Section 57(3)﻿(b) amended 6 July 2023 section 27(1) Charities Amendment Act 2023 Administrative penalties
58: Chief executive
1: The chief executive chief executive
a: a failure by the charitable entity to send or deliver to the chief executive section 40
b: a failure by the charitable entity to send or deliver to the chief executive section 41
2: The amounts payable under this section—
a: must be paid to the chief executive
b: are recoverable by the chief executive chief executive Section 58 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 58(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 58(1)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 58(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 58(2)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 58(2)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Appeals against decisions of Board Heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
59: Right of appeal
1: A person who is aggrieved by a decision of the Board
2: An appeal under this section must be made by lodging a notice of appeal with the Registrar of the High Court in Wellington and with the Board
a: 20 working days after the date of the decision; or
b: any further time that the High Court may allow on application made before or after the expiration of that period.
3: Every notice of appeal must specify—
a: the decision or the part of the decision appealed from; and
b: the grounds of appeal in sufficient detail to fully inform the High Court and the Board
c: the relief sought. Section 59(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 59(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 59(3)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
60: High Court may make interim order pending determination of appeal
1: At any time before the final determination of an appeal, the High Court may make an interim order requiring an entity—
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 Board
4: An interim order may be subject to any terms or conditions that the High Court thinks fit.
5: If the High Court refuses to make an interim order, the person or persons who applied for the order may, within 1 month after the date of the refusal, appeal to the Court of Appeal against the decision.
6: If an interim order is made under subsection (1), the chief executive
a: amend the register of charitable entities in accordance with the order as soon as is reasonably practicable after receiving the order; and
b: include a copy of the order in the register of charitable entities, unless the court orders otherwise.
7: To enable the chief executive chief executive Section 60(3) amended 14 February 2017 section 6 Charities Amendment Act 2017 Section 60(6) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 60(7) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
61: Determination of appeal
1: In determining an appeal, the High Court may—
a: confirm, modify, or reverse the decision of the Board or the chief executive
b: exercise any of the powers that could have been exercised by the Board or the chief executive
2: Without limiting subsection (1), the High Court may make an order requiring an entity—
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 be removed from the register of charitable entities with effect from a specified date; or
d: to remain registered in the register of charitable entities.
3: The specified date may be a date that is before or after the order is made.
4: The High Court may make any other order that it thinks fit.
5: An order may be subject to any terms or conditions that the High Court thinks fit.
6: Nothing in this section affects the right of any person to apply, in accordance with law, for judicial review. Section 61(1)﻿(a) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 61(1)﻿(b) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
3: Miscellaneous matters and amendments to other Acts
1: Miscellaneous matters relating to Commission
Subpart 1 repealed 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Reporting obligations Heading repealed 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
62: Reporting obligations in respect of financial year commencing on 1 July 2005
Section 62 repealed 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Bank accounts Heading repealed 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
63: Crown Entities Act 2004 provisions concerning bank accounts apply to Commission
Section 63 repealed 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
2: Amendments to Income Tax Act 2004
64: Income Tax Act 2004 called principal Act in this subpart
In this subpart, the Income Tax Act 2004 the principal Act
65: Charities: non-business income
Amendment(s) incorporated in the Act(s) OIC Income 2008-07-01 Income Tax Act 2004
66: Charities: business income
Amendment(s) incorporated in the Act(s) OIC Income 2008-07-01 Income Tax Act 2004
67: Charitable bequests
Amendment(s) incorporated in the Act(s) OIC Income 2008-07-01 Income Tax Act 2004
68: Definitions
Amendment(s) incorporated in the Act(s) OIC Income 2008-07-01 Income Tax Act 2004
3: Amendments to Tax Administration Act 1994
69: Tax Administration Act 1994 called principal Act in this subpart
In this subpart, the Tax Administration Act 1994 the principal Act
70: Interpretation
Amendment(s) incorporated in the Act(s)
71: Officers to maintain secrecy
Amendment(s) incorporated in the Act(s)
4: Amendment to Estate and Gift Duties Act 1968
72: Exemption for gifts to charities and certain bodies
Amendment(s) incorporated in the Act(s) OIC Estate 2008-07-01 Estate and Gift Duties Act 1968
5: Miscellaneous provisions
72A: Forms and requirements prescribed by
chief executive
1: The chief executive
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 chief executive chief executive
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
b: in the performance of the person's functions in connection with that subpart.
4: Subsection (3) applies regardless of whether the information or documentation is collected for the purposes of this Act.
5: In order to prescribe a form or requirement, the chief executive
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 chief executive chief executive
7: A failure to comply with subsection (6) does not affect the validity of the prescribed form or requirement. Section 72A inserted 25 February 2012 section 14 Charities Amendment Act 2012 Section 72A heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 72A(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 72A(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 72A(5) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 72A(6) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
73: Regulations
1: The Governor-General may, by Order in Council, make regulations for all or any of the following purposes:
a:
b:
c: prescribing fees payable to the Board or the chief executive
d: prescribing amounts payable to the Board or the chief executive section 58
e: prescribing procedures, requirements, and other matters for the register of charitable entities, including matters relating to—
i: the operation of that register:
ii: access to that register:
iii: the location of, and hours of access to, that register:
f: declaring any class or classes of persons to be, or not to be, officers for the purposes of this Act:
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:
3: The Board or the chief executive fee prescribed by regulations
4: Any Order in Council made under subsection (1) may authorise the Board or the chief executive by regulations
5: Any fee or amount payable to the Board or the chief executive Board or the chief executive Board or the chief executive
6: Regulations under this section are secondary legislation ( see Part 3
7: If the regulations authorise the Board or the chief executive
a: the instrument refunding or waiving the fee is secondary legislation ( see Part 3
b: the regulations must contain a statement to that effect. The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation referred to in subsection (6). Legislation Act 2019 requirements for secondary legislation referred to in subsection (6) Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation referred to in subsection (7)﻿(a). Legislation Act 2019 requirements for secondary legislation referred to in subsection (7)﻿(a) Publication See the relevant publication, presentation, and disallowance table in the secondary legislation referred to in subsection (6) LA19 ss 73 74 cl 14 Presentation The Minister must present it to the House of Representatives, unless a transitional exemption applies under Schedule 1 LA19 s 114 cl 32 Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 73(1)﻿(a) repealed 25 February 2012 section 15(1) Charities Amendment Act 2012 Section 73(1)﻿(b) repealed 25 February 2012 section 15(1) Charities Amendment Act 2012 Section 73(1)﻿(c) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 73(1)﻿(d) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 73(1)﻿(g) replaced 6 July 2023 section 30(1) Charities Amendment Act 2023 Section 73(1)﻿(h) inserted 6 July 2023 section 30(1) Charities Amendment Act 2023 Section 73(1)﻿(i) inserted 6 July 2023 section 30(1) Charities Amendment Act 2023 Section 73(1)﻿(j) inserted 6 July 2023 section 30(1) Charities Amendment Act 2023 Section 73(1)﻿(k) inserted 6 July 2023 section 30(1) Charities Amendment Act 2023 Section 73(2) repealed 25 February 2012 section 15(2) Charities Amendment Act 2012 Section 73(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 73(3) amended 25 February 2012 section 15(3) Charities Amendment Act 2012 Section 73(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 73(4) amended 25 February 2012 section 15(4) Charities Amendment Act 2012 Section 73(5) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 73(6) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 73(7) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 73(7) amended 6 July 2023 section 30(2) Charities Amendment Act 2023
74: Prosecution of offences
1: Proceedings in respect of an offence against this Act must be commenced chief executive chief executive authorised person
2: Before a charging document in respect of an offence against this Act is filed chief executive chief executive
3: The chief executive file a charging document
4: No action may be taken against the chief executive Section 74(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 74(1) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 74(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 74(2) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 74(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 74(3) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 74(4) amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
75: No obligation on
Board or chief executive This Act does not impose on the Board or the chief executive
a: to supervise the affairs of any person; or
b: to apply or operate any system of supervision of any class of person or of charities generally; or
c: to exercise any powers conferred by this Act in respect of any particular person. Section 75 heading amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012 Section 75 amended 1 July 2012 section 16(1) Charities Amendment Act (No 2) 2012
76: Amendments to other Acts
The enactments in the Schedule