Document ID: chunk:federal_register_of_legislation:C2025C00152:clause:3_3
Version: federal_register_of_legislation:C2025C00152
Segment Type: clause
Provision Reference: sch 3 cl 3
Character Range: 715863–718992

3                              an entity (whether or not incorporated)  (a) copies of at least 3 recent minutes or other official documents of the entity, in accordance with subsection (2), evidencing that high‑level decisions of the entity are made in Australia, such as:
                                                                        (i) decisions setting the operational policies of the entity; or
                                                                        (ii) decisions appointing officers of the entity, or granting powers to such officers to carry on the entity's activities; or
                                                                        (iii) directions to persons appointed to carry out the entity's activities as to how to perform functions; or
                                                                        (iv) decisions on matters of finance, such as how profits are to be used; or
                                                                        (b) copies of at least 3 official documents of the entity establishing that the entity's activities are principally carried out in Australia, such as:
                                                                        (i) documents recording separately the number of staff or members of the entity in Australia, and overseas, carrying on activities for the entity; or
                                                                        (ii) documents recording separately the scale or volume of the activities carried out in Australia, and overseas, (for example by reference to revenue derived in Australia and overseas); or
                                                                        (c) for an entity that is a trust or foundation—a trust deed or other governing document evidencing:
                                                                        (i) the governing law of the trust or foundation as the law of an Australian jurisdiction; or
                                                                        (ii) that the head office is in Australia, or that the principal place of activity is, or is in, Australia; or
                                                                        (d) any information or a copy of any document prescribed by the regulations for the purposes of this table item.

Note 1: A person or entity who obtains appropriate donor information may not commit an offence or contravene a civil penalty provision in this Division (see subsections 302D(1A) and 302E(2)).
Note 2: In 2018, trust deeds or other governing documents of entities registered under the Australian Charities and Not‑for‑profits Commission Act 2012 were generally available on the Australian Charities and Not‑for‑profits Register as a governing document (see https://www.acnc.gov.au).
 (2) For the purposes of paragraph (a) of item 3 of the table, each of the minutes or other official documents must evidence a different kind of decision.
 (3) For the purposes of item 3 of the table, information may be omitted, redacted or deleted from the minutes, documents or information.