Footnotes

Chapter 1

[1]        See Senate Community Affairs Legislation Committee, http://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Community_Affairs/Completed_inquiries/2010-13/charitiescommission/submissions (accessed 5 September 2012).

[2]        Productivity Commission, Contribution of the not for profit sector, January 2010, p. xxiii.

[3]        Productivity Commission, Contribution of the not for profit sector, January 2010, p. xxvi.

[4]        Productivity Commission, Contribution of the not for profit sector, January 2010, p. xxvii.

[5]        Australian Charities and Not-for-profits Commission Implementation Taskforce, Key Statistics, http://acnctaskforce.treasury.gov.au/content/Content.aspx?doc=statistics.htm (accessed 30 August 2012).

[6]        Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraph 1.25.

[7]        Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraph 1.25.

[8]        Australian Securities and Investments Commission, Registering charities and not-for-profit organisations, http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations, (accessed 30 August 2012).

[9]        Australian Securities and Investments Commission, Registering charities and not-for-profit organisations, http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations, (accessed 30 August 2012).

[10]      Australian Taxation Office, Tax concessions – overview – tax basics for not-for-profit organisations, http://www.ato.gov.au/nonprofit/content.aspx?doc=/content/33743.htm&mnu=45419&mfp=001/004 (accessed 30 August 2012).

[11]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraph 1. 20.

[12]      Australian Securities and Investments Commission, Registering charities and not-for-profit organisations, http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations, (accessed 30 August 2012); Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraphs 1.24–1.26.

[13]      Office of the Registrar of Indigenous Corporations, About the Registrar, http://www.orac.gov.au/Content.aspx?content=aboutUs/aboutTheRegistrar.htm&menu=about&class=about&selected=About the Registrar  (accessed the August 2012); Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraph 1.727

[14]      Further detail is provided in Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraphs 1.28.

[15]      The committee thanks the Chair of the Not-for-profit Reform Council, Ms Linda Lavarch, for drawing its attention to this quote. Proof Committee Hansard, 3 September 2012, p. 15.

[16]      Productivity Commission, Contribution of the not for profit sector, January 2010, p. 115.

[17]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, p. 4.

[18]      Commissioner of Taxation of the Commonwealth of Australia v Word Investments Ltd [2008] HCA 55.

Chapter 2

[1]        Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, paragraph 1.31–1.38.

[2]        The Hon Bill Shorten MP, Minister for Financial Services and Superannuation, the Hon Tanya Plibersek MP, Minister for Human Services and Social Inclusion, 'Making it easier for charities to help those who need it', Media release 077, 10 May 2011.

[3]        Australian Charities and Not for-Profits Commission Implementation Taskforce, About, http://acnctaskforce.treasury.gov.au/content/Content.aspx?doc=about.htm (accessed 31 August 2012).

[4]        The Hon Bill Shorten MP, Minister for Financial Services and Superannuation, the Hon Tanya Plibersek MP, Minister for Human Services and Social Inclusion, 'Making it easier for charities to help those who need it', Media release 077, 10 May 2011.

[5]        Council of Australian Governments, Communiqué 13 April 2012, http://www.coag.gov.au/node/313 (accessed the August 2012).

[6]        Council of Australian Governments, Communiqué 25 July 2012, http://www.coag.gov.au/node/431 (accessed the August 2012).

[7]        Treasury, Consultation Paper – Scoping study for a national NFP regulator, http://archive.treasury.gov.au/contentitem.asp?ContentID=1934 (accessed 31 August 2012).

[8]        Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, paragraph 1.63.

[9]        Treasury, Exposure draft – Australian Charities and Not-for-profits Commission Bill, http://archive.treasury.gov.au/contentitem.asp?NavId=037&ContentID=2263 (accessed 31 August 2012).

[10]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, paragraph 1.64.

[11]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, paragraph 1. 68.

[12]      Australian Charities and Not for-profits Commission Implementation Taskforce, About, http://acnctaskforce.treasury.gov.au/content/Content.aspx?doc=about.htm (accessed 31 August 2012).

[13]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, paragraph 1.69.

[14]      House of Representatives Standing Committee on Economics, Report on the exposure draft of the Australian Charities and Not-for-profits Commission Bills 2012, August 2012, paragraph 1.119.

[15]      A summary of the committee's findings against each broad policy area is provided in paragraphs 2.156–2.159 of the committee's report.

[16]      House of Representatives Standing Committee on Economics, Report on the exposure draft of the Australian Charities and Not-for-profits Commission Bills 2012, p. iv.

[17]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, p. 7.

[18]      Proposed section 5-10, Australian Charities and Not-for-profits Commission Bill 2012.

[19]      Proposed subsections 5-10(3)-(4), Australian Charities and Not-for-profits Commission Bill 2012.

[20]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraph 3.10.

[21]      Proposed subsection 25-5(3), Australian Charities and Not-for-profits Commission Bill 2012.

[22]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraphs 3.33–3.35.

[23]      Proposed subsections 25-5(1) and 25-5(5), Australian Charities and Not-for-profits Commission Bill 2012.

[24]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, p. 7.

[25]      Section 30-10, Australian Charities and Not-for-profits Commission Bill 2012.

[26]      Section 30-15, Australian Charities and Not-for-profits Commission Bill 2012.

[27]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, paragraph 3.75.

[28]      Proposed section 30-20, Australian Charities and Not-for-profits Commission Bill 2012.

[29]      Proposed section 35-10, Australian Charities and Not-for-profits Commission Bill 2012.

[30]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraphs 3.89-3.93.

[31]      Proposed section 30-35; proposed section 35-20, Australian Charities and Not-for-Profits Commission Bill 2012.

[32]      Division 40, Part 2, Australian Charities and Not-for-profits Commission Bill 2012.

[33]      Proposed section 40-5, Australian Charities and Not-for-profits Commission Bill 2012.

[34]      Proposed section 40-10, Australian Charities and Not-for-profits Commission Bill 2012.

[35]      Proposed section 55-5, Australian Charities and Not-for-profits Commission Bill 2012.

[36]      Proposed subsection 55-5(6)-(7), Australian Charities and Not-for-profits Commission Bill 2012.

[37]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraph 6.19.

[38]      Section 6.1, the Criminal Code.

[39]      Commonwealth Attorney-General's Department, A guide to framing Commonwealth offences, civil penalties and enforcement powers, September 2011, p. 22.

[40]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraph 6.20.

[41]      Clause 205-25, Australian Charities and Not-for-profits Commission Bill 2012.

[42]      Treasury, Submission 31, p. 10.

[43]      Treasury, Submission 31, pp 9–10.

[44]      Treasury, Submission 31, p. 9.

[45]      Division 65, Australian Charities and Not-for-profits Commission Bill 2012.

[46]      Part 3-1, Australian Charities and Not-for-profits Commission Bill 2012.

[47]      Clause 45-10, Australian Charities and Not-for-profits Commission Bill 2012.

[48]      Treasury, Submission 31, p. 8. Further information regarding Recommendation 8 is provided in Chapter 3 of this report.

[49]      Part 4-1, Australian Charities and Not-for-profits Commission Bill 2012.

[50]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, paragraphs 8.7–8.8.

[51]      Proposed section 70-5, Australian Charities and Not-for-profits Commission Bill 2012.

[52]      Part 4-2, Australian Charities and Not-for-profits Commission Bill 2012.

[53]      Proposed sections 85-5 and 85-10, Australian Charities and Not-for-Profits Commission Bill 2012.

[54]      Proposed section 85-1, Australian Charities and Not-for-profits Commission Bill 2012.

[55]      Division 90, Australian Charities and Not-for-profits Commission Bill 2012.

[56]      RSPCA, Submission 46, p. 1.

[57]      See, for example, Anglicare Sydney, Submission 32, p. 2.

[58]      See, for example, Catholic Health Australia, Submission 20, p. 1.

[59]      See, for example, Australian Council for International Development, Submission 41, p. 4.

[60]      See, for example, Anglican Church Dioceses of Sydney, Submission 28, p. 1.

[61]      Australian Council of Social Services, Submission 10, p. 1.

[62]      Department of the Prime Minister and Cabinet, Submission 43, p. 1. See, for example, The Smith Family, Submission 1, p. 2.

[63]      National Roundtable of Nonprofit Organisations, Submission 14, p. 3.

[64]      Community Council for Australia, Submission 11, p. 1.

[65]      Mission Australia, Submission 12, p. 4.

[66]      Not-For-Profit Sector Reform Council, Submission 39, Attachment A, p. 4.

[67]      World Vision Australia, Submission 29, p. 1.

[68]      Ms Kerry Hicks, Head of Reporting, Institute of Chartered Accountants Australia, Proof Committee Hansard, 3 September 2012, p. 31.

[69]      Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 18.

[70]      Ms Linda Lavarch, Chair, Not-For-Profit Sector Reform Council, Proof Committee Hansard, 3 September 2012, p. 17.

[71]      Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 18.

[72]      See, for example, Mr Ward, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 1; The Smith Family, Submission 1, p 3; YWCA Australia, Submission 8, p. 2.

[73]      See UnitingCare Australia, Submission 4, p. 3; The Smith Family, Submission 1, p. 3.

[74]      Anglicare Sydney, Submission 32, p. 4.

[75]      UnitingCare Australia, Submission 4, p. 5.

[76]      YWCA Australia, Submission 8, p. 2.

[77]      Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 18.

[78]      Australian Catholic Bishops Conference, Submission 17, p. 8.

[79]      Mission Australia, Submission 12, p. 4.

[80]      Mr Paul Ronalds, First Assistant Secretary, Department of the Prime Minister and Cabinet, Proof Committee Hansard, 3 September 2012, p. 7.

[81]      Department of the Prime Minister and Cabinet, Submission 43, p. 4.

[82]      World Vision Australia, Submission 29, p. 15.

[83]      Fundraising Institute Australia, Submission 21, p. 5.

[84]      Fundraising Institute Australia, Submission 21, pp 5–6.

[85]      Anglicare Sydney, Submission 32, p. 5.

[86]      Anglicare Sydney, Submission 32, p. 5.

[87]      Treasury, answer to question on notice, 3 September 2012 (received 3 September 2012).

[88]      Treasury, answer to question on notice, 3 September 2012 (received 3 September 2012).

[89]      Ms Susan Pascoe, Interim Commissioner, Australian Charities and Not-for-profits Commission Implementation Taskforce, Proof Committee Hansard, 3 September 2012, p. 3.

[90]      Ms Susan Pascoe, Interim Commissioner, Australian Charities and Not-for-profits Commission Implementation Taskforce, Proof Committee Hansard, 3 September 2012, p. 11.

[91]      Parliamentary Joint Committee on Corporations and Financial Services, Statutory oversight of the Australian Securities and Investments Commission, August 2011, p. 11.

[92]      Australian Charities and Not-for-profits Commission Bill 2012, proposed section 205-35, p. 149.

[93]      Explanatory Memorandum, p. 223.

[94]      Proposed section 205-35(2a).

[95]      Explanatory Memorandum, pgs 61 and 66.

[96]      Moore Stephens, Submission 30, p. 8.

[97]      Australian Baptist Ministries, Submission 13, p. 4.

[98]      Australian Catholic Bishops Conference, Submission 17, p. 6.

[99]      Australian Catholic Bishops Conference, Submission 17, p. 7.

[100]    Moore Stephens, Submission 30, p. 10.

[101]    Mr Chris Leggett, Manager, Philanthropy and Exemptions Unit, Department of the Treasury Proof Committee Hansard, 3 September 2012, p. 9.

[102]    Treasury, Submission 31, p. 22.

[103]    See Ms Anne Hampshire, Head of Research and Advocacy, The Smith Family, Proof Committee Hansard, 3 September 2012, p. 41.

[104]    Australian Institute of Company Directors, Submission 24, p. 4.

[105]    Australian Institute of Company Directors, Submission 24, p. 4.

[106]    Executive Council of Jewry, Submission 16, p. 2; Jewish Communal Appeal, Submission 18, Jewish National Fund, Submission 25.

[107]    Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 19.

[108]    Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 19.

[109]    Mr Chris Leggett, Manager, Philanthropy and Exemptions Unit, Department of the Treasury Proof Committee Hansard, 3 September 2012, p. 47.

[110]    Moore Stephens, Submission 30, p. 7.

[111]    Moore Stephens, Submission 30, p. 7.

[112]    Independent Schools Council of Australia, Submission 15, p. 6.

[113]    Ms Linda Lavarch, Chair, Not-for-profit Sector Reform Council, Proof Committee Hansard, 3 September 2012, p. 15.

[114]    Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 20.

[115]    Mr David Ward, Treasurer and Council Member, Philanthropy Australia, Proof Committee Hansard, 3 September 2012, p. 21.

[116]    House of Representatives Standing Committee on Economics, Report on the exposure draft of the Australian Charities and Not-for-profits Commission Bills 2012, August 2012, p. 6.

[117]    The Smith Family, Submission 1, p. 2.

[118]    Chartered Secretaries Australia, Submission 3, p. 3.

[119]    Australian Council of International Development, Submission 41, p. 7.

[120]    Treasury, Submission 31, p. 6.

[121]    Ms Susan Pascoe, Interim Commissioner, ACNC Interim Taskforce, Proof Committee Hansard, 3 September 2012, p. 6.

[122]    House of Representatives Standing Committee on Economics, Report on the exposure draft of the Australian Charities and Not-for-profits Commission Bills 2012, August 2012, p. 75.

Chapter 3

[1]        Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, section 5.

[2]        Treasury, Submission 31, p. 13. Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012, section 10.

[3]        Treasury, Submission 31, p. 13.

[4]        House of Representatives Standing Committee on Economics, Report on the Exposure Draft of the Australian Charities and Not-for-profits Commission Bills 2012, August 2012, p. xiii.

[5]        Treasury, Submission 31, p. 13.

[6]        Treasury, Submission 31, p. 15.

[7]        Treasury, Submission 31, p. 16.

[8]        Australian Catholic Bishops Conference, Submission 17, p. 10.

[9]        Father Brian Lucas, General Secretary, Australian Catholic Bishops Conference, Proof Committee Hansard, 3 September 2012, p. 23.

[10]      World Vision Australia, Submission 29, p. 4.

[11]      Independent Schools Council of Australia, Submission 15, p. 6.

[12]      Moore Stephens, Submission 30, p. 3.

[13]      Father Brian Lucas, General Secretary, Australian Catholic Bishops Conference, Proof Committee Hansard, 3 September 2012, p. 23.

[14]      Mr Paul Ronalds, First Assistant Secretary, Department of Prime Minister and Cabinet, Proof Committee Hansard, 3 September 2012, p. 4.

[15]      Ms Kerry Hicks, Head of Reporting, Institute of Chartered Accountants Australia, Proof Committee Hansard, 3 September 2012, p. 31.

[16]      Ms Kerry Hicks, Head of Reporting, Institute of Chartered Accountants Australia, Proof Committee Hansard, 3 September 2012, p. 35.

[17]      Mr Joe Shannon, Chairman, Not for Profit Group, Moore and Stephens, Proof Committee Hansard, 3 September 2012, p. 31.

[18]      Father Brian Lucas, General Secretary, Australian Catholic Bishops Conference, Proof Committee Hansard, 3 September 2012, p. 24.

[19]      Mr David Crosbie, Chief Executive Officer, Community Council for Australia, Proof Committee Hansard, 3 September 2012, p. 42.

[20]      Mr David Crosbie, Chief Executive Officer, Community Council for Australia, Proof Committee Hansard, 3 September 2012, p. 42.

[21]      Mr Martin Jacobs, Acting Principal Adviser, Treasury, Proof Committee Hansard, 3 September 2012, p. 4.

[22]      Mr Jacobs, Treasury, Proof Committee Hansard, 3 September 2012, p. 4.

[23]      Mr Paul Ronalds, First Assistant Secretary, Department of Prime Minister and Cabinet, Proof Committee Hansard, 3 September 2012, p. 4.

[24]      Mr Paul Ronalds, First Assistant Secretary, Department of Prime Minister and Cabinet, Proof Committee Hansard, 3 September 2012, p. 7.

[25]      Mr Paul Ronalds, First Assistant Secretary, Department of Prime Minister and Cabinet, Proof Committee Hansard, 3 September 2012, p. 8.

Chapter 4

[1]        Deductible gift recipient (DGR) status is granted by the government to eligible not-for-profit entities to promote philanthropic giving from individuals and businesses to these organisations. Organisations must be endorsed by the ATO or listed by name in the tax law. Donations made to an organisation with DGR status are tax-deductible.

[2]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.52.

[3]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1.123-1.128.

[4]        Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Schedule 1, Part 1, Item 2, section 30–18.

[5]        Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Schedule 1, Part 1, Item 2, subsection 30–18(2).

[6]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Example 1.13: Pursuit of purposes, paragraph 1.129.

[7]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Example 1.17: The institution would still meet the 'in Australia' special conditions: Minor and incidental activities, paragraph 1.130.

[8]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1.131-1.151.

[9]        Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1. 143-1.144.

[10]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1. 151.

[11]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.149.

[12]      The Hon. David Bradbury, Second Reading Speech, Assistant Treasurer, House of Representatives Hansard, 23 August 2012, pp5-7.

[13]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.55.

[14]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.53.

[15]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.58.

[16]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1.59–1.60.

[17]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1. 60.

[18]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1.80-1.82.

[19]      Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Schedule 1, Part 1, Items 11-12.

[20]      Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Schedule 1, Items 3,4,6, 11, 12, 35, 46 to 107, 111, 118 to 121, and 126 to 165; Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.116.

[21]      Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, Schedule 1, Part 3, Item 44, subsection 995-1(1).

[22]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraph 1.120.

[23]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, paragraphs 1.7 – 1.11.

[24]      Federal Commissioner of Taxation of Commonwealth of Australia v Word Investments Ltd (2008) 236 CLR 204 Gummow, Hayne, Heydon and Crennan JJ, at 70.

[25]      The Hon. David Bradbury, Second Reading Speech, House of Representative Committee Hansard, 2012, pp 5-7.

[26]      See, for example, Productivity and Commission, Contribution of the not-for-profit sector, January 2010, Recommendations 5.1 and 5.2, which recommended the Australian Bureau of Statistics oversee implementation of an Information Development Plan for the not-for-profit sector and that Australian government should adopt a common framework for measuring the contribution of the not-for-profit sector; Senate Economics References Committee, Investing for good: the development of capital market in the not-for-profit sector in Australia, November 2011, Recommendations 7.1 and 7.2, which recommended the introduction of a uniform measurement framework to analyse the sector's performance.

[27]      Committee of Inquiry, Report into the inquiry into the definition of charities and related organisations, June 2001, Recommendation 1.

[28]      Treasury, Submission 32, p. 31, submission to House of Representatives of Standing Committee on Economics' enquiry into the Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012.

[29]      The Hon Bill Shorten MP, Minister for Financial Services and Superannuation, 'Next stage for not-for-profit reforms announced', Media release 083, 27 May 2011.

[30]      Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012 and the Australian Charities and Not-for-profit Commission (Consequential and Transitional) Bill 2012, paragraph 1.35.

[31]      Mrs Tanya Fletcher, Legal Counsel, World Vision Australia, Proof Committee Hansard, 3 September 2012, p. 40.

[32]      Ms Huang, Company Secretary and General Counsel, World Vision Australia, Proof Committee Hansard, 3 September 2012, p. 43.

[33]      Tax Laws Amendment (Special Conditions for Not-For-Profit Concessions) Bill 2012, p. 11.

[34]      Tax Laws Amendment (Special Conditions for Not-For-Profit Concessions) Bill 2012, p. 3.

[35]      World Vision Australia, Submission 29, p. 18.

[36]      Mr Mark Fowler, Director, Neumann and Turnour, Proof Committee Hansard, 3 September 2012, p. 32.

[37]      Mr Mark Fowler, Director, Neumann and Turnour, Proof Committee Hansard, 3 September 2012, p. 32.

[38]      Mr Mark Fowler, Director, Neumann and Turnour, Proof Committee Hansard, 3 September 2012, p. 32.

[39]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012paragraph 1.76.

[40]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, p. 20.

[41]      Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, pp 14–15. Emphasis added.

[42]      The Salvation Army, Submission 34, p. 4.

[43]      The Salvation Army, Submission 34, p. 4.

[44]      Neumann and Turnour, Submission 22, p. 3.

[45]      Mr Mark Fowler, Director, Neumann and Turnour, Proof Committee Hansard, 3 September 2012, p. 35.

[46]      World Vision, Submission 29, p. 19.

[47]      World Vision, Submission 29, p. 19.

[48]      Father Brian Lucas, Proof Committee Hansard, 3 September 2012, p. 24.

[49]      Father Brian Lucas, Proof Committee Hansard, 3 September 2012, p. 29.

[50]      Mr Martin Jacobs, Acting Principal Adviser, Indirect, Philanthropy and Resource Tax Division, Treasury, Proof Committee Hansard, 3 September 2012, p. 48.

[51]      Mr Martin Jacobs, Acting Principal Adviser, Indirect, Philanthropy and Resource Tax Division, Treasury, Proof Committee Hansard, 3 September 2012, p. 48.

[52]      Explanatory Memorandum, Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012, p. 21.

Coalition Members and Senators Dissenting Report

[1]        Explanatory Memorandum, Australian Charities and Not-for-profits Commission Bill 2012, p. 8.

[2]        Fr Brian Lucas, Australian Catholic Bishops Conference, Proof Committee Hansard,  3 September 2012 p. 3.

[3]        Mission Australia, Submission 12, pp. 2- 4.

[4]        Australian Catholic Bishops Conference, Submission 17, p. 3.

[5]        National and State and Territory Peak Bodies for Volunteering, Submission 19, p. 1.

[6]        Tanya Fletcher, World Vision Australia, Proof Committee Hansard, 3 September 2012, p. 43.

[7]        John Church, Submission 33, p. 2.

[8]        John Church, Submission 33, p. 2.

[9]        Brian Primrose, Primrose Solutions, Proof Committee Hansard, 4 September 2012, p. 1.

[10]      World Vision, Submission 29, p. 15.

[11]      Independent Schools Council of Australia, Submission 15, p. 4.

[12]      Not For Profit Accounting Specialists, Submission 5, p. 2.

[13]      Matthew Turnour, Neumann & Turnour Lawyers, Proof Committee Hansard, 3 September 2012, p. 35.