Document ID: chunk:federal_register_of_legislation:C2025C00139:front:0:p8
Version: federal_register_of_legislation:C2025C00139
Segment Type: other
Provision Reference: 
Character Range: 22343–25535

establishing the Commissioner of the Australian Charities and Not‑for‑profits Commission, who will:
 (i) be responsible for registering entities as not‑for‑profit entities according to their type and subtypes; and
 (ii) administer the national regulatory framework; and
 (iii) assist registered entities in complying with and understanding this Act, by providing them with guidance and education.
 (3) Registration is a prerequisite for an entity to access certain Commonwealth tax concessions.
 (4) Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.

15‑10  Commissioner to have regard to certain matters in exercising powers and functions
  In performing his or her functions and exercising his or her powers, the Commissioner must have regard to the following:
 (a) the maintenance, protection and enhancement of public trust and confidence in the not‑for‑profit sector;
 (b) the need for transparency and accountability of the not‑for‑profit sector to the public (including donors, members and volunteers of registered entities) by ensuring the public has access to information about not‑for‑profit entities;
 (c) the benefits gained from providing information to the public about not‑for‑profit entities;
 (d) the maintenance and promotion of the effectiveness and sustainability of the not‑for‑profit sector;
 (e) the following principles:
 (i) the principle of regulatory necessity;
 (ii) the principle of reflecting risk;
 (iii) the principle of proportionate regulation;
 (f) the need for the Commissioner:
 (i) to cooperate with other Australian government agencies; and
 (ii) to administer effectively the laws that confer functions and powers on the Commissioner;
  (including in order to minimise procedural requirements and procedural duplication);
 (g) the benefits gained from assisting registered entities in complying with and understanding this Act, by providing them with guidance and education;
 (h) the unique nature and diversity of not‑for‑profit entities and the distinctive role that they play in Australia.

Chapter 2—Registration of not‑for‑profit entities

Part 2‑1—Registration

Division 20—Object of this Part

20‑5  Object of this Part

Tax concessions
 (1) This Part provides for the Commissioner to register entities as particular types and subtypes of not‑for‑profit entities. It also provides for the Commissioner to revoke the registration of registered entities.
 (2) Such registration is a prerequisite for an entity to access certain Commonwealth tax concessions. The object of this Part is to ensure that these tax concessions are available only to entities that are governed and regulated in accordance with this Act.

Other concessions
 (3) Registration under this Act may also be a prerequisite for other exemptions, benefits and concessions provided under other Australian laws.

Division 25—Entitlement to registration

25‑1  Simplified outline
  The following is a simplified outline of this Division:

      A not‑for‑profit entity is entitled to registration under this Act as a type of entity if certain conditions are satisfied.
      A not‑for‑profit