Document ID: chunk:federal_register_of_legislation:C2025C00139:front:0:p2
Version: federal_register_of_legislation:C2025C00139
Segment Type: other
Provision Reference: 
Character Range: 2787–6433

of application for registration
30‑30 Date of effect of registration
30‑35 Review of refusal of registration
Division 35—Revoking registration
35‑1 Simplified outline
35‑5 Application of this Division to various kinds of registration
35‑10 Revoking registration
35‑15 Notice to registered entity to show cause
35‑20 Review of revocation of registration
Part 2‑2—Australian Charities and Not‑for‑profits Register
Division 40—Australian Charities and Not‑for‑profits Register
40‑1 Simplified outline
40‑5 Commissioner to maintain Australian Charities and Not‑for‑profits Register
40‑10 Commissioner may withhold or remove information from Register
Chapter 3—Responsibilities of registered entities
Part 3‑1—Governance standards and external conduct standards
Division 45—Governance standards
45‑1 Simplified outline
45‑5 Object of this Division
45‑10 Regulations establishing governance standards
45‑15 Consultation
45‑20 Parliamentary scrutiny of standards
Division 50—External conduct standards
50‑1 Simplified outline
50‑5 Object of this Division
50‑10 External conduct standards
50‑15 Consultation
50‑20 Parliamentary scrutiny of standards
Part 3‑2—Record keeping and reporting
Division 55—Record keeping
55‑1 Simplified outline
55‑5 Registered entities must keep records
55‑10 Recognised assessment activity
Division 60—Reporting
Subdivision 60‑A—Overview
60‑1 Simplified outline
Subdivision 60‑AA—Object of this Division
60‑3 Object of this Division
Subdivision 60‑B—Annual information statements
60‑5 Registered entities must give annual information statements
Subdivision 60‑C—Annual financial reports
60‑10 Medium and large registered entities must give annual financial reports
60‑15 Requirements for annual financial reports
60‑20 Medium registered entities must have annual financial reports audited or reviewed
60‑25 Large registered entities must have annual financial reports audited
60‑30 Audit or review
60‑35 Audit or review to be conducted in accordance with auditing standards
60‑40 Auditor's or reviewer's independence declaration
60‑45 Auditor's report on annual financial report
60‑50 Reviewer's report on annual financial report
60‑55 Auditor or reviewer to be provided with information and assistance
60‑60 Basic religious charities
Subdivision 60‑D—Errors in information statements and financial reports
60‑65 Errors in information statements and financial reports
Subdivision 60‑E—Additional reporting requirements
60‑70 Object of this Subdivision
60‑75 Additional reporting requirements—particular registered entity
60‑80 Additional reporting requirements—classes of registered entities
Subdivision 60‑F—Substituted accounting periods
60‑85 Commissioner may approve a different accounting period
60‑90 Commissioner may impose conditions
Subdivision 60‑G—Collective and joint reporting
60‑95 Commissioner may approve collective or joint reporting by related entities
60‑100 Commissioner may impose conditions
60‑105 Treatment of reporting groups as small, medium or large registered entities
Part 3‑3—Duty to notify
Division 65—Duty to notify
65‑1 Simplified outline
65‑5 Registered entities must notify Commissioner of certain matters
Chapter 4—Regulatory powers of the ACNC Commissioner
Part 4‑1—Information gathering and monitoring powers
Division 70—Information gathering powers
70‑1 Simplified outline
70‑5 Commissioner may obtain information and documents
70‑10 Commissioner may inspect and copy original documents
70‑15 Commissioner may retain original documents
70‑20 Commissioner may inspect and retain copies of documents
70‑25 Self‑incrimination
Division 75—Monitoring
Subdivision 75‑A—Overview
75‑1 Simplified