Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An entity is entitled to registration as a type of entity if:
(a) it meets the conditions in subsection (3); and
(b) it meets the description of that type of entity in column 1 of the table in subsection (5); and
(c) if the entity has previously been a registered entity, but its registration as a type of entity has been revoked--the Commissioner is satisfied that the matters which led to the revocation have been dealt with such that the registration of the entity would not conflict with the objects of this Act.
Note: Registration of an entity mentioned in paragraph (c) has effect from the time of registration (see section 30 - 30). It does not rescind the revocation of the previous registration.
(2) An entity is entitled to registration as a subtype of entity if:
(a) it meets the conditions in subsection (3); and
(b) it meets the description of that subtype of entity in column 2 of the table in subsection (5); and
(c) it is entitled to registration as the type of entity that corresponds to that subtype of entity (as set out in that table); and
(d) it is registered as that type of entity.
(3) The conditions are as follows:
(a) the entity is a not - for - profit entity;
(b) the entity is in compliance with the governance standards and external conduct standards (see Part 3 - 1);
(c) the entity has an ABN;
(d) the entity is not covered by a decision in writing made by an Australian government agency (including a judicial officer) under an Australian law that provides for entities to be characterised on the basis of them engaging in, or supporting, terrorist or other criminal activities.
(4) To avoid doubt, an entity may be entitled to registration as more than one subtype of entity.
Note: An entity could be registered as an entity with a purpose of advancing social or public welfare, and also be registered as a public benevolent institution.
(5) The table is as follows:
Entitlement to registration | ||
Item | Column 1 Type of entity | Column 2 Corresponding subtype of entity |
1 | Charity | Entity with a purpose to which paragraph (a) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing health) |
2 |
| Entity with a purpose to which paragraph (b) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing education) |
3 |
| Entity with a purpose to which paragraph (c) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing social or public welfare) |
4 |
| Entity with a purpose to which paragraph (d) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing religion) |
5 |
| Entity with a purpose to which paragraph (e) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing culture) |
6 |
| Entity with a purpose to which paragraph (f) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia) |
7 |
| Entity with a purpose to which paragraph (g) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting or protecting human rights) |
8 |
| Entity with a purpose to which paragraph (h) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the security or safety of Australia or the Australian public) |
9 |
| Entity with a purpose to which paragraph (i) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (preventing or relieving the suffering of animals) |
10 |
| Entity with a purpose to which paragraph (j) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the natural environment) |
11 |
| Entity with a purpose to which paragraph (k) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (purposes beneficial to the general public and analogous to the other charitable purposes) |
12 |
| Entity with a purpose to which paragraph (l) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing public debate) |
13 |
| Institution whose principal activity is to promote the prevention or the control of diseases in human beings |
14 |
| Public benevolent institution |
Note 1: For the definition of charity , see the Charities Act 2013 .
Note 2: An entity commonly known as a health promotion charity could be an entity described in column 2 of item 13 of the table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).
Trusts
(6) Section 18 of the Charities Act 2013 (Cy pres and similar schemes) applies:
(a) for the purposes of this Act; or
(b) for the purposes of determining whether an entity meets the description of a type or subtype of entity in the table in subsection (5) of this section;
in the same way as that section 18 applies for the purposes of that Act.