Home Parliamentary Business Committees Joint Committees Parliamentary Joint Committee on Corporations and Financial Services Completed inquiries and reports Inquiry into the Australian Charities and Not-for-profits Commission Bill 2012; the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012; and the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012

Inquiry into the Australian Charities and Not-for-profits Commission Bill 2012; the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012; and the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012

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Inquiry into the Australian Charities and Not-for-profits Commission Bill 2012; the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012; and the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012

10 September 2012

View the report as a single document - (PDF 758KB)

View the report as separate downloadable parts:


Members of the Committee	(PDF 36KB)

Duties of the Committee	(PDF 33KB)

Abbreviations	(PDF 8KB)

Recommendations	(PDF 17KB)

Chapter 1: Introduction	(PDF 51KB)
The referral Conduct of the inquiry Overview of the not-for-profit sector The bills and the report structure

Chapter 2: Australian Charities and Not-for-profits Commission Bill 2012	(PDF 174KB)
Background to the bill Stakeholder consultations Provisions of the ACNC Bill Figure 2.2: Small, medium, and large entities Support for the ACNC and the ACNC Bill Concerns with certain provisions

Chapter 3: Consequential and transitional provisions and the governance and reporting framework	(PDF 66KB)
Provisions of the Australian Charities and Not-for-profits (Consequential and transitional Amendments) Bill 2012 Governance standards and reporting arrangements

Chapter 4: Tax Laws Amendment (Special Conditions for Not-For-Profit Concessions) Bill 2012	(PDF 139KB)
Provisions of the bill Context of the bill Views on the purpose of the bill The tracing provisions The definition of a not-for-profit entity A final comment

Coalition Members and Senators Dissenting Report	(PDF 40KB)

Additional Comments by the Australian Greens	(PDF 26KB)

Appendix 1: Submissions and additional information received	(PDF 19KB)

Appendix 2: Public Hearings and Witnesses	(PDF 9KB)

Appendix 3: Table prepared by Treasury	(PDF 39KB)

For further information, contact:

Committee Secretary
Parliamentary Joint Committee on Corporations and Financial Services
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3583

Fax: +61 2 6277 5719

Email: corporations.joint@aph.gov.au

Phone:	+61 2 6277 3583
Fax:	+61 2 6277 5719
Email:	corporations.joint@aph.gov.au