Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p29
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 29/39)
Character Range: 1885872–1888801

company is:
 (i) a *constitutional corporation; or
 (ii) a body corporate that is not a constitutional corporation; and
 (b) the company is specified in a declaration in force under subsection (3); and
 (c) each director of the company has agreed, in the *approved form given to the Commissioner, to comply with the rules in the *community charity corporation guidelines, as in force from time to time; and
 (d) none of the directors of the company has revoked that agreement in accordance with subsection (2).
 (2) A director may revoke an agreement mentioned in paragraph (1)(c) only by giving the revocation to the Commissioner in the *approved form.
 (3) The Minister may, by legislative instrument, declare one or more companies for the purposes of paragraph (1)(b).

426‑185  Community charity corporation guidelines
  The Minister must, by legislative instrument, formulate guidelines (the community charity corporation guidelines) setting out:
 (a) rules that *community charity corporations and their directors must comply with if the corporations are to be, or are to remain, endorsed as *deductible gift recipients; and
 (b) the amount of the administrative penalty, or how to work out the amount of the administrative penalty, under subsection 426‑195(1) in relation to community charity corporations.

426‑190  Australian Business Register must show community charity corporation status
 (1) If a *community charity corporation has an *ABN, the *Australian Business Registrar must enter in the *Australian Business Register in relation to the corporation a statement that it is a community charity corporation.
Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether a company is a community charity corporation.
Note 2: The Australian Business Register will also show if a community charity corporation is endorsed as a deductible gift recipient: see section 30‑229 of the Income Tax Assessment Act 1997.
 (2) The *Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the *Australian Business Register under this section is true. For this purpose, the Registrar may:
 (a) change the statement; or
 (b) remove the statement from the Register if the statement is not true.

Administrative penalties

426‑195  Administrative penalties for community charity corporations

Administrative penalty
 (1) All of the directors of a *community charity corporation are jointly and severally liable to an administrative penalty if:
 (a) the corporation, or a director of the corporation, holds out that the corporation is endorsed as a *deductible gift recipient and the corporation is not so endorsed; or
 (b) the corporation, or a director of the corporation, holds out that the corporation is entitled to remain endorsed as a deductible gift recipient and the corporation is not so entitled; or
 (c) the corporation, or a director of the