Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p53
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 53/66)
Character Range: 166082–168981

staff assisting the Commissioner are to be persons engaged under the Public Service Act 1999 and made available for the purpose by the Commissioner of Taxation.
 (2) When performing services for the Commissioner under this section, a person is subject to the directions of the Commissioner.
Example: In making a decision about the registration of an entity under this Act in accordance with the directions of the Commissioner, an ACNC officer acts independently of the Australian Taxation Office.

120‑10  Consultants
 (1) The Commissioner may, on behalf of the Commonwealth, engage consultants to assist in the performance of the ACNC's functions.
 (2) The Commissioner may not engage a member of the Advisory Board as a consultant.

Part 5‑3—Finance and reporting requirements

Division 125—ACNC Special Account

125‑5  ACNC Special Account
 (1) The Australian Charities and Not‑for‑profits Commission Special Account is established by this section.
 (2) The account is a special account for the purposes of the Public Governance, Performance and Accountability Act 2013.

125‑10  Credits to the account
  There may be credited to the account amounts equal to the following:
 (a) amounts received by the Commonwealth in connection with the performance of the Commissioner's functions under this Act;
 (b) amounts received by the Commonwealth in relation to property paid for with amounts debited from the account;
 (c) amounts of any gifts given or bequests made for the purposes of the account.
Note: An Appropriation Act provides for amounts to be credited to a special account if any of the purposes of the special account is a purpose that is covered by an item in the Appropriation Act.

125‑15  Purposes of the account
  The purposes of the account are as follows:
 (a) paying or discharging the costs, expenses and other obligations incurred by the Commonwealth in the performance of the Commissioner's functions;
 (b) paying any remuneration and allowances payable to any person under this Act (including staff mentioned in section 120‑5);
 (c) meeting the expenses of administering the account.
Note: See section 80 of the Public Governance, Performance and Accountability Act 2013 (which deals with special accounts).

Division 130—Annual report

130‑5  Annual report

Annual report to be given to Minister
 (1) The Commissioner must, as soon as practicable after the end of each financial year, prepare and give to the Minister, for presentation to the Parliament, a report on the Commissioner's operations during that year.
Note: See also section 34C of the Acts Interpretation Act 1901, which contains provisions about annual reports.

Contents of annual report
 (2) The Commissioner must include in the report an evaluation of the ACNC's overall performance during the year, including how the ACNC has promoted the objects of this Act.
Note: The objects of this Act include promoting