Australian Charities and Not-for-profits Commission Bill 2012 [Provisions]; Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012 [Provisions]; Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012 [Provisions]

Australian Charities and Not-for-profits Commission Bill 2012 [Provisions]; Australian Charities and Not-for-profits
Commission (Consequential and Transitional) Bill 2012 [Provisions]; Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012 [Provisions]

12 September 2012

© Commonwealth of Australia 2012
ISBN 978-1-74229-693-7

View the report as a single document - (PDF 446KB)


View the report as separate downloadable parts:

MEMBERSHIP OF THE COMMITTEE (PDF 12KB)
 
Chapter 1 (PDF 79KB)

Referral
Conduct of the inquiry
Background
Purpose of the Bills

Chapter 2 (PDF 183KB)

The structure and role of the Australian Charities and Not-for-profits Commission
The powers of the Australian Charities and Not-for-profits Commission
The obligations and duties of registered entities
Implementation timeline
Thresholds
Independence

Coalition Members and Senators (PDF 49KB)

Rationale for the Legislation
The Coalition’s Position
Issues
Conclusion

Additional Comments by Nick Xenophon (PDF 37KB)

Introduction
Registration
A public benefit test
The Register
Enforcement Powers
The Structure and role of the ACNC Commissioner
Thresholds

Australian Greens (PDF 103KB)

Introduction
ACNC Bill
Conclusion
Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill

APPENDIX 1 - Submissions and Additional Information received by the Committee (PDF 15KB)
 
APPENDIX 2 - Public Hearing (PDF 11KB)

For further information, contact:

Committee Secretary
Senate Standing Committees on Community Affairs
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3515
Fax: +61 2 6277 5829
Email: community.affairs.sen@aph.gov.au