Footnotes

Chapter 1

[1]        Australian Charities and Not for-Profits C ommission Implementation Taskforce, Background to the Australian Charities and Not-for-profits Commission, http://acnctaskforce.treasury.gov.au/content/Content.aspx?doc=about/background.htm  (accessed 30 August 2012); Department of the Treasury, Not-for-profit reform factsheet, Summary of the ACNC Bills, July 2012, p. 1, available at: http://www.treasury.gov.au/Policy-Topics/PeopleAndSociety/NFP-reform/~/media/Treasury/Policy%20Topics/People%20and%20Society/Not-for-profit%20reform/2012/Factsheets/Summary%20of%20the%20ACNC%20Bills/Downloads/PDF/Factsheet_ACNC_Bills_summary.ashx (accessed on 30 August 2012).

[2]        House of Representatives Economics Committee Report.

[3]        Department of the Treasury, Not-for-profit reform factsheet, Summary of the ACNC Bills, July 2012, p. 1.

[4]        The Hon David Bradbury MP, Assistant Treasurer and Minister Assisting for Deregulation, House of Representatives Hansard, 23 August 2012, p. 5.

[5]        Department of the Treasury, Not-for-profit reform factsheet, Summary of the ACNC Bills, July 2012, p. 1.

[6]        Australian Tax Office, Not-for-profit reforms, 16 August 2012, available at: http://www.ato.gov.au/content/00283655.htm, accessed on 30 August 2012.

[7]        Australian Tax Office, Not-for-profit reforms, 16 August 2012, available at: http://www.ato.gov.au/content/00283655.htm, accessed on 30 August 2012.

[8]        Department of the Treasury, Not-for-profit reform factsheet, The ANCN and Advisory Board, available at: http://www.treasury.gov.au/Policy-Topics/PeopleAndSociety/NFP-reform/~/media/Treasury/Consultations%20and%20Reviews/2011/Australian%20charities%20and%20not%20for%20profits%20commission%20bill/Key%20Documents/PDF/ACNC_Advisory_Board.ashx , accessed on 31 August 2012.

[9]        Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, p. 165.

[10]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, pp 165, 171.

[11]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, pp 163, 164.

[12]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, pp 29-31.

[13]      Subsection 25-5(3), Australian Charities and Not-for-Profits Commission Bill 2012.

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

[15]      Subsections 25-5(1) and 25-5(5), Australian Charities and Not-for-profits Commission Bill 2012.

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

[17]      Section 30-35; section 35-20, Australian Charities and Not-for-Profits Commission Bill 2012.

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

[19]      Section 40-5, Australian Charities and Not-for-Profits Commission Bill 2012.

[20]      Section 40-10, Australian Charities and Not-for-Profits Commission Bill 2012.

[21]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, p. 117.

[22]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, p. 117.

[23]      Department of the Treasury, Submission 30, pp. 11–12.

[24]      Department of the Treasury, Submission 30, p. 12.

[25]      Department of the Treasury, Submission 30, p. 9.

[26]      Department of the Treasury, Submission 30, p. 9.

[27]      Department of the Treasury, Submission 30, p. 13.

[28]      Department of the Treasury, Submission 30, p. 13.       

Chapter 2

[1]        Community Council for Australia, Submission 8, p. 1.

[2]        Philanthropy Australia, Submission 5, pp. 1–2.

[3]        The Smith Family, Submission 1, p. 3.

[4]        Community Council for Australia, Submission 8, p. 2.

[5]        Philanthropy Australia, Submission 5, p. 1.

[6]        Department of the Treasury, Not-for-profit reform factsheet, The ANCN and Advisory Board, available at: http://www.treasury.gov.au/Policy-Topics/PeopleAndSociety/NFP-reform/~/media/Treasury/Consultations%20and%20Reviews/2011/Australian%20charities%20and%20not%20for%20profits%20commission%20bill/Key%20Documents/PDF/ACNC_Advisory_Board.ashx , accessed on 31 August 2012.

[7]        Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, p. 165.

[8]        Chartered Secretaries Australia, Submission 3, p. 2.

[9]        The Smith Family, Submission 1, p. 3.

[10]      Section 135-15, Australian Charities and Not-for-Profits Commission Bill 2012.

[11]      Section 135-15 Australian Charities and Not-for-Profits Commission Bill 2012.

[12]      Section 110-20, Australian Charities and Not-for-Profits Commission Bill 2012.

[13]      The Green Institute, Submission 39, p. 3.

[14]      Mr Leggett, Mr Jacobs, Department of the Treasury, Proof Committee Hansard, 4 September 2012, p. 61.

[15]      Mr Zabar, Uniting Care Australia, Proof Committee Hansard, 4 September 2012, p. 33.

[16]      The Green Institute, Submission 39, p. 2.

[17]      The Green Institute, Submission 39, p. 3.

[18]      YouthCare, Submission 39, p. 3.

[19]      Independent Schools Council of Australia, Submission 14, p. 6.

[20]      Mr Jacobs, Department of the Treasury, Proof Committee Hansard, 4 September 2012, p. 59.

[21]      Ms Susan Pascoe, Interim Commissioner, Australian Charities and Not-for-profits Commission Implementation Taskforce, Joint Parliamentary Committee on Corporations and Financial Services, Proof Committee Hansard, 3 September 2012, pp 5-6.  

[22]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, p. 117.

[23]      Mr Joe Zabar, Uniting Care Australia, Proof Committee Hansard, 4 September 2012, p. 27.

[24]      World Vision Australia, Submission 26, p. 15.

[25]      Australian Baptist Ministries, Submission 10, p. 5.

[26]      Anglicare Sydney, Submission 28, p. 5.

[27]      Independent Schools Council of Australia, Submission 14, p. 5.

[28]      Section 35-10, Australian Charities and Not-for-Profits Commission Bill 2012.

[29]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, paragraphs 3.89 – 3.93.

[30]      World Vision Australia, Submission 26, pp. 12–13.

[31]      Financial Services Council, Submission 41, p. 5.

[32]      World Vision Australia, Submission 26, p. 13.

[33]      Mr Ronalds, Mr Leggett, Department of the Treasury, Joint Parliamentary Committee on Corporations and Financial Services, Proof Committee Hansard, 3 September 2012, pp. 11–12.  

[34]      For example, Chartered Secretaries, Submission 3, p. 5; Philanthropy Australia, Submission 5, p. 1; Community Council Australia, Submission 8, p. 2.

[35]      Financial Services Council, Submission 41, p. 8.

[36]      Section 15-5, Australian Charities and Not-for-Profits Commission Bill 2012.

[37]      ACOSS, Submission 9, p. 1.

[38]      Uniting Care Australia, Submission 4, p. 5.

[39]      Mission Australia, Submission 11, p. 5.

[40]      Mission Australia, Submission 11, p. 4.

[41]      Mr Tim Kelly, Conservation Council of South Australia, Proof Committee Hansard, 4 September 2012, p. 8.

[42]      Moore Stephens Accountants, Submission 29, p. 5.

[43]      Department of the Treasury, Submission 30, Appendix A, Summary Table – Changes to the ACNC Legislation, pp. 21–22.

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

[45]      Independent Schools Council of Australia, Submission 14, p. 6.

[46]      Australian Catholic Bishops Conference, Submission 16, p. 2; Catholic Health Australia, Submission 27, p. 2. 

[47]      World Vision Australia, Submission 26, p. 4.

[48]      Dr Brian Primrose, Primrose Solutions, Draft Committee Hansard, 4 September 2012, pp. 1–2.

[49]      Dr Tess Boyd-Caine, Australian Council of Social Services, Proof Committee Hansard, 4 September 2012, p. 24.

[50]      Mr Joe Zabar, UnitingCare Australia, Proof Committee Hansard, 4 September 2012, p. 28.  

[51]      Mr Joe Zabar, UnitingCare Australia, Proof Committee Hansard, 4 September 2012, p. 28.  

[52]      Dr Tess Boyd-Caine, Australian Council of Social Services, Proof Committee Hansard, 4 September 2012, p. 25.

[53]      Mr Ronalds, Office for the Not-for-profit Sector, Proof Committee Hansard, 4 September 2012, p. 62.

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

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

[56]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, paragraph 3.73.

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

[58]      Section 30-20, Australian Charities and Not-for-profits Commission Bill 2012.

[59]      Explanatory Memorandum, Australian Charities and Not-for-Profits Commission Bill 2012, paragraph 3.81.

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

[61]      Mr John McIntosh, Salvation Army, Proof Committee Hansard, 4 September 2012, p. 29.

[62]      Mr Leggett, Department of the Treasury, Joint Parliamentary Committee on Corporations and Financial Services, Proof Committee Hansard, 3 September 2012, p. 66.

[63]      Mr Leggett, Department of the Treasury, Joint Parliamentary Committee on Corporations and Financial Services, Proof Committee Hansard, 3 September 2012, p. 66.

[64]      ACNC and ACNC consequential amendments Bills EM, pp. 14–15.

[65]      Philanthropy Australia, Submission 5, p. 2.

[66]      ACOSS, Submission 9, p. 1.

[67]      Community Councils of Australia, Submission 8, p. 2.

[68]      Institute of Chartered Accountants Australia, Submission 24, p. 1.

[69]      Not for Profit Accounting Specialists, Submission 6, p. 1.

[70]      Australian Institute of Company Directors, Submission 22, p. 2.

[71]      Australian Institute of Company Directors, Submission 22, p. 3.

[72]      CPA Australia, Submission 40, p. 1.

[73]      Chartered Secretaries Australia, Submission 3, p. 4.

[74]      Anglicare Diocese of Sydney, Submission 28, p. 3.

[75]      Mr David Crosbie, Community Council for Australia, Proof Committee Hansard, 4 September 2012, p. 42.

[76]      Proof Committee Hansard, 4 September 2012, p. 56.

[77]      Proof Committee Hansard, 4 September 2012, p. 61.

[78]      Mr Martin Laverty, Catholic Health Australia, Proof Committee Hansard, 4 September 2012, p. 33.

[79]      ACNC Bill, Division 60.

[80]      ACNC Bill, sections 60-5 to 60-55.

[81]      ACNC Bill, section 205-25.

[82]      Proof Committee Hansard, 4 September 2012, p. 15.

[83]      Ms Kerry Hicks, ICAA, Proof Committee Hansard, 4 September 2012, p. 16.

[84]      CCSA, Submission 23, p. 7.

[85]      Mr David Crosbie, Community Council for Australia, Proof Committee Hansard, 4 September 2012, pp. 41–42.

[86]      Mr Martin Jacobs, Treasury, Proof Committee Hansard, 4 September 2012, p. 55.

[87]      Australian Treasury Portfolio, Submission to the House of Representatives Economics Committee, July 2012, pp. 33–37.

[88]      Mr Martin Jacobs, Treasury, Proof Committee Hansard, 4 September 2012, p. 55.

[89]      Proposed section 205-25 (1) and (2).

[90]      Mr Grant Millard, Anglicare, Proof Committee Hansard, 4 September 2012, p. 30.

[91]      ACOSS, Submission 9, p. [3]; UnitingCare, Submission 4, p. 4.

[92]      ACOSS, Submission 9, p. [6].

[93]      UnitingCare, Submission 4, p. 6.

[94]      Mr David Crosbie, Community Council for Australia, Proof Committee Hansard, 4 September 2012, pp. 42–43.

[95]      Answer to question on notice from The Salvation Army, received 6 September 2012.

[96]      Ms Linda Lavarch, Not-for-Profit Sector Reform Council, Proof Committee Hansard, 4 September 2012, p. 48.

[97]      Ms Linda Lavarch, Not-for-Profit Sector Reform Council, Proof Committee Hansard, 4 September 2012, p. 49.

Coalition Members and Senators

[1]        Mr Kelly, Conservation Council of South Australia, Proof Committee Hansard, 4 September 2012, p. 8.

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

[3]        YouthCARE, Submission 32, pp. [2–3].

[4]        Mr Martin Laverty, Catholic Health Australia, Proof Committee Hansard, 4 September 2012, p. 34.

[5]        Independent Schools Council of Australia, Submission 14, p. 6.

[6]        World Vision Australia, Submission 26, p. 15.

[7]        Fundraising Institute Australia, Submission 45, p. 5.

[8]        YouthCARE, Submission 32, pp. [3–4]

[9]        World Vision Australia, Submission 26, p. 15.

[10]      Australian Centre for Philanthropy and Nonprofit Studies, Submission 47, p. [7].

[11]      CPA Australia, Submission 40, p. [1].

[12]      YouthCARE, Submission 32, p. [2].

[13]      Mr David Crosbie, Community Council for Australia, Proof Committee Hansard, 4 September 2012, p. 51.

[14]      Philanthropy Australia, Submission 5, p. 1.

[15]      YouthCARE, Submission 32, p. [3].

[16]      Mission Australia, Submission 11, p. 2.

[17]      Institute of Chartered Accountants Australia, Submission 24, p. 1.

Additional Comments by Nick Xenophon

[1]        Treasury, 2009 Tax Expenditures Statement, January 2010, p. 74.

[2]        Treasury, 2009 Tax Expenditures Statement, January 2010, p. 29.

[3]        ATO, Non-Profit News Service No. 0325 - 2011-12 Budget: Measures relevant to non-profit organisations, 6 June 2011, available at: http://www.ato.gov.au/nonprofit/content.aspx?doc=/content/00280460.htm, accessed 11 September 2012.

[4]        Monash University, Gaming claims don’t add up, 17 April 2012, available at http://www.monash.edu.au/news/show/gaming-claims-dont-add-up, accessed 11 September 2012.

[5]        Senate Standing Committee on Economics, Report on the Tax Laws Amendment (Public Benefit Test) Bill 2010, 7 September 2010, pp. 47-48.

[6]        Charity Commission for England and Wales, Decision of the Charity Commissioners for England and Wales (on the) Application for Registration as a Charitable Entity by the Church of Scientology (England and Wales), 17 November 1999, available at: http://www.charitycommission.gov.uk/Library/start/cosfulldoc.pdf, accessed 11 September 2012.

[7]        Senate Standing Committee on Economics, Investing for good: the development of a capital market for the not-for-profit sector in Australia, 25 November 2011, p. xix.

[8]        The Hon Bill Shorten MP and the Hon Tanya Plibersek MP, Joint Media Release, ‘Making it easier for charities to help those who need it’, 10 May 2011, available at: http://assistant.treasurer.gov.au/DisplayDocs.aspx?doc=pressreleases/2011/077.htm&pageID=003&min=brs&Year=&DocType, accessed 11 September 2012.

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

[10]      Senate Standing Committee on Economics, Report on the Tax Laws Amendment (Public Benefit Test) Bill 2010, 7 September 2010, p. 3.

[11]      Senate Standing Committee on Economics, Report on the Tax Laws Amendment (Public Benefit Test) Bill 2010, 7 September 2010, p. 37.

[12]      The Green Institute, Submission 39, p. 3.

[13]      Mr David Crosbie, Community Council for Australia, Proof Committee Hansard, 4 September 2012, pp. 41-42.

Australian Greens

[1] Uniting Care Australia, Submission 4, p. 3.

[2] Catholic Health Australia, Submission 27, p. 3.

[3] PilchConnect, Submission 33, p. 4.

[4] ACNC Bill, p.15.

[5] ACNC Bill, p.16.

[6] Green Institute, Submission 39, p. 3.

[7] Australian Institute of Company Directors, Submission 22, p. 4.     

[8] Moore Stephens, Submission 29, p. 9.

[9] World Vision Australia, Submission 26, p. 13.

[10] Explanatory Memorandum, ACNC Bill, paragraph 1.98

[11] Mission Australia, Submission 11, p. 5.

[12] See Joint Committee into Corporations and Finance Report into the Australian Charities and Not-For-Profit Commission Bills, p. 15-17

[13] See Joint Committee into Corporations and Finance Report into the Australian Charities and Not-For-Profit Commission Bills, p. 57

[14]         Explanatory Memorandum  p. 6.

[15]       Australian Major Performing Arts Group, Submission 19, p. 2.