Document ID: chunk:federal_register_of_legislation:F2023C01018:front:0:p2
Version: federal_register_of_legislation:F2023C01018
Segment Type: other
Provision Reference: 
Character Range: 2966–6530

entities
45.30 Governance standard 6—Maintaining and enhancing public trust and confidence in the Australian not‑for‑profit sector
Subdivision 45‑C—Protections under governance standard 5
45.100 Reasonable steps taken to ensure compliance with duties
45.105 Protection 1
45.110 Protection 2
45.115 Protection 3
45.120 Protection 4
Subdivision 45‑D—Disqualified Responsible Entities Register
45.150 Disqualified Responsible Entities Register
Division 50—External conduct standards
Subdivision 50‑A—Preliminary
50.1 Simplified outline—how the external conduct standards apply
50.2 Interpretation
50.3 Purpose of this Division
50.4 Application—operating outside Australia
Subdivision 50‑B—Standards about public accountability and financial matters
50.20 Standard 1—Activities and control of resources (including funds)
50.25 Standard 2—Annual review of overseas activities and record‑keeping
Subdivision 50‑C—Standards about conduct outside Australia
50.30 Standard 3—Anti‑fraud and anti‑corruption
50.35 Standard 4—Protection of vulnerable individuals
Division 60—Requirements for annual financial reports
Subdivision 60‑A—Purpose of Division 60
60.1 Purpose of this Division
Subdivision 60‑B—Requirements for annual financial reports (core rules)
60.5 Contents of annual financial report
60.10 Financial statements and notes
60.15 Responsible entities' declaration
Subdivision 60‑BA—Auditors
60.17 Prescribed entities undertaking audits or reviews
Subdivision 60‑C—Requirements for annual financial reports (special rules)
60.20 Application of Subdivision 60‑C
60.25 Resolution of inconsistency
60.30 Special purpose financial statements
Part 8‑1—Core concepts
Division 205—Core concepts
205.1 Small and medium registered entities
Part 9-1—Application, saving and transitional provisions
Division 305—Application of this instrument as originally made
305.1 Application provision—information included on Register
305.5 Application provision—review of overseas activities
305.10 Application provision—financial reports
305.15 Application provision—small, medium and large registered entities
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnote 5—Editorial changes

Part 1‑1—Preliminary

1.1  Name
  This instrument is the Australian Charities and Not‑for‑profits Commission Regulations 2022.

1.3  Authority
  This instrument is made under the Australian Charities and Not‑for‑profits Commission Act 2012.

1.5  Definitions
Note: A number of expressions included in this instrument are defined in the Act, including the following:
(a) accounting standards;
(b) basic religious charity;
(c) large registered entity;
(d) medium registered entity;
(e) Register;
(f) registered entity;
(g) responsible entity;
(h) small registered entity.
  In this instrument:
Act means the Australian Charities and Not‑for‑profits Commission Act 2012.
arrangement has the same meaning as in the Income Tax Assessment Act 1997.
child means an individual who is under 18 years old.
general purpose financial statement has the meaning given by the accounting standards.
individual donor means an individual who makes a contribution to a registered entity.
member has the meaning given by the Income Tax Assessment Act 1997.
participating non‑government institution has the same meaning as in the National Redress Scheme for Institutional Child Sexual Abuse Act 2018.
private ancillary fund has the same meaning as in the Income Tax Assessment Act 1997.
private ancillary fund guidelines has the same meaning