Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p16
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 16/20)
Character Range: 238068–240782

the purposes of this Act.
auditing standard has the same meaning as in the Corporations Act 2001.
auditor's report means a report under section 60‑45.
Australia includes the external Territories.
Australian government agency means:
 (a) the Commonwealth, a State or a Territory; or
 (b) an authority of the Commonwealth or of a State or a Territory.
Australian law has the meaning given by the Income Tax Assessment Act 1997.
base penalty amount:
 (a) under Subdivision 175‑B, has the meaning given by section 175‑20; and
 (b) under Subdivision 175‑C, has the meaning given by subsection 175‑40(2).
basic religious charity has the meaning given by section 205‑35.
Chair means the Chair of the Advisory Board.
Commissioner means the Commissioner of the ACNC.
company has the meaning given by section 205‑10.
constitutional corporation has the meaning given by section 205‑20.
contribution has the meaning given by section 205‑40.
damage, in relation to data, includes damage by erasure of data or addition of other data.
deductible gift recipient has the same meaning as in the Income Tax Assessment Act 1997.
Deputy Chair means the Deputy Chair of the Advisory Board.
designated court means:
 (a) the Federal Court of Australia; or
 (b) a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under this Act.
director, of a company, means:
 (a) if the company is incorporated—a director of the company, or an individual who performs the duties of a director of the company; or
 (b) if the company is not incorporated—a member of the committee of management of the company, or an individual who performs the duties of such a member;
regardless of the name that is given to his or her position, or whether or not he or she is validly appointed to occupy, or duly authorised to act in, the position.
electronic signature of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.
enforceable:
 (a) a provision is enforceable under Division 90 if it is mentioned in section 90‑5; and
 (b) a provision is enforceable under Division 95 if it is mentioned in section 95‑5.
engage in conduct means:
 (a) do an act; or
 (b) omit to perform an act.
entity has the meaning given by section 205‑5.
extension of time refusal decision means a decision of the Commissioner under subsection 160‑10(4) to refuse a request by an entity.
external conduct standard has the meaning given by section 50‑10.
federally regulated entity has the meaning given by section 205‑15.
former registered entity means an entity that is not a registered entity, but that used to be a registered entity.
general member, of the Advisory Board, has the meaning