Document ID: chunk:federal_register_of_legislation:F2025L00184:reg:8
Version: federal_register_of_legislation:F2025L00184
Segment Type: reg
Provision Reference: reg 8
Character Range: 5625–6411

8  General principles
  A community charity must be established, maintained and wound up in accordance with each of the following principles:
 (a) it is a community charity;
 (b) it is philanthropic in character;
 (c) it is a vehicle for philanthropy;
 (d) it meets both of the following:
 (i) it seeks to comply with all relevant laws and obligations;
 (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and, as a *registered charity, to the Commissioner of the Australian Charities and Not‑for‑profits Commission).
Note: This section is not intended to affect any obligation to protect the confidentiality of a community charity's information under privacy, or secrecy and disclosure, laws.

Division 2—Establishing a community charity