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References
1.Australian Charities and Not-for-profits Commission Act 2012 (Cth), s 5 –10 .
2.
For an overview of the different rules that may apply, see:
Pont
Gino Dal
, Charity Law in Australia and New Zealand (2000 , Oxford University Press ); for a historical overview, see:
Lyons
Mark
, The History of Non-Profit Organisations in Australia as a Test of some Recent Non-Profit Theory' (1993 ) Voluntas 301 .
3.Freyla Ferguson (Pro Bono Australia) , ACNC Replacement Unveiled' (10 December 2013 ) <http://www.probonoaustralia.com.au/news/2013/12/acnc-replacement-unveiled>; Australian Charities and Not-for-profits Commission (Repeal) (No 1) Bill 2014 (Cth).
4.ABC Radio National , ‘Minister Andrews’ Interview with Fran Kelly' (Transcript , 9 December 2013 ) <http://kevinandrews.com.au/media/minister-andrews-interview-with-fran-kelly-on-abc-radio-national>.
5.ProBono News Australia , ‘ACNC -Surviving One Year On’ (3 December 2013 ) <http://www.probonoaustralia.com.au/news/2013/12/acnc-surviving-one-year>.
6.
O'Connell
Ann
Martin
Fiona
Chia
Joyce
, ‘Law, Policy and Politics in Australia's Recent Not-For-Profit Sector Reforms’ (2013 ) 28 Australian Tax Forum 289 , 290 .
7.ACNC Act , Preamble ;
Henry
Ken
, Australia's Future Tax System: Report to the Treasurer - Part 2 (December 2009 ) 205 ; Standing Committee on Economics (Senate) , Disclosure Regimes for Charities and Not-for-Profit Organisations (December 2008 ), [5.14].
8.ACNC Act , s 15-5 (2)(b)(i).
9.ACNC , ‘ACNC Registers 1000th charity’ (Media Release, 27 August 2013 ) <http://www.acnc.gov.au/ACNC/Comms/Med_R/MR_040.aspx>.
10.ACNC Act , s 15-5 (2)(b)(ii) and (iii).
11.ACNC Act , s 15-5 (1)(a) and (b).
12.ACNC , Australian Charities and Not-for-profits Commission (ACNC) 2013 Research: Public Trust and Confidence in Australian Charities' (Research Report, 2013 ), 4 .
13.
Holmes
Oliver W
, ‘The Path of the Law’ (1997 ) 110 (5 ) Harvard Law Review 991 .
14.ACNC , ‘Australian Charities and Not for Profits Commission Statement: Regulatory Approach’ (2013 ) 5 .
15.
Bardach
Eugene
Kagan
Robert
, Going by the Book: The Problem of Regulatory Unreasonableness (Temple University Press , 1982 ), 92 –3 .
16.ABC Radio National , ‘Minister Andrews’ Interview with Fran Kelly' (Transcript, 9 December 2013 ) <http://kevinandrews.com.au/media/minister-andrews-interview-with-fran-kelly-on-abc-radio-national>.
17.
See, eg, Australian Charities and Not-for-profits Commission Act 2012 (Cth), s 100-25 (1).
18.ACNC Act , Division 95.
19.ACNC Act , ss 175 –10 , 175 –35 , 90 –1 , 100 –1 .
20.
See, eg, ACNC Act , s 80 –5 .
21.ACNC , ‘Continuity an Change’ (The Commissioner's Column , 23 September 2013 ) <http://www.acnc.gov.au/ACNC/Comms/Com_Col/CC_20130923.aspx>.
22.ACNC , ‘ACNC Statement: Regulatory Approach’ <http://www.acnc.gov.au/ACNC/About_ACNC/Regulatory_app/ACNC/Regulatory/Reg_approach.aspx>.
23.ACNC , ‘ACNC compliance: An Overview of the First Year of Compliance Activity’ (28 January 2014 ).
24.
Rittelmeyer
Helen
, ‘Independent Charities, Independent Regulators: The Future of Not-for-Profit Regulation’ (2014 ) 143 Issue Analysis (Centre for Independent Studies) 1 , 8 .
25.ProBono News Australia , ‘ACNC -Surviving One Year On’ (3 December 2013 ) <http://www.probonoaustralia.com.au/news/2013/12/acnc-surviving-one-year>.
26.Commissioner of Taxation v Bargwanna (2012 ) 244 CLR 655.
27.
Ferguson
Freyla
, ‘ACNC Replacement Unveiled’ (10 December 2013 ) <http://www.probonoaustralia.com.au/news/2013/12/acnc-replacement-unveiled>.
28.Australian Charities and Not-for-profits Commission (Repeal) (No 1 ) Bill 2014 (Cth).
29.
Gunningham
Neil
, ‘Negotiated Non-Compliance: A Case Study of Regulatory Failure’ (1987 ) 9 Law and Policy 69 .
30.
Shapiro
Sidney
Rabinowitz
Randy
, ‘Punishment versus Cooperation in Regulatory Enforcement: A Case Study of OSHA’ (1997 ) 14 Administrative Law Review 173 .
31.
Scholz
John
, ‘Cooperation, Deterrence, and the Ecology of Regulatory Enforcement’ (1984 ) 18 Law and Society Review 179 , 181 .
32.UnitingCare Australia , ‘Increasing Our Impact: Reducing Red Tape for the Not-for-Profit Sector’ (August 2013 ), 18 <http://www.unitingcare.org.au/images/stories/publications/2013/130826_pub_rep_UA_Increasing_Our_Impact-Reducing_Red_Tape_for_the_NFP_Sector.pdf>.
33.ACNC , ‘Red tape reduction’ <http://www.acnc.gov.au/ACNC/About_ACNC/Redtape_redu/ACNC/Report/Red_tape.aspx?hkey=02c36842-0881-4e67-98ad-0533e728658a>; so far the ACNC has managed to reach an agreement to remove duplicative reporting requirement with two governments: South Australia and the ACT; ProBono, ACT Signs Up to the New Charity Regulator' (12 March 2013) <http://www.probonoaustralia.com.au/news/2013/03/act-signs-new-charity-regulator>.
34.ACNC , ASIC and the ACNC Sign a MOU' (Media Release, 18 June 2013 ) <http://www.acnc.gov.au/ACNC/Comms/Med_R/MR_029.aspx>.
35.ACNC , ‘Registrar and the ACNC Work Together to Support Aboriginal and Torres Strait Islander charities’ (Media Release, 21 June 2013 ) <http://www.acnc.gov.au/ACNC/Comms/Med_R/MR_032.aspx>.
36.ACNC , ‘Memorandum of Understanding between the ACNC and the ATO’ <http://www.acnc.gov.au/ACNC/Pblctns/Pol/MOU/ACNC/Publications/MOU.aspx?hkey=6dc20099-799a-4d17-b3bd-0921d6f10c50>.
37.ACNC , 'Factsheet: Companies Limited by Guarantee and the ACNC <http://www.acnc.gov.au/ACNC/FTS/FS_ASIC_reg.aspx>.
38.ACNC Act , s 60 –10 .
39.
While the disclosure requirements have been criticised by Church lobbies, charities are supportive of the ACNC, see, eg: Royce Millar, Church Lobby in Win Over Charities Watchdog' Sydney Morning Herald (Sydney), 1 September 2013 <http://www.smh.com.au/federal-politics/federal-election-2013/church-lobby-in-win-over-charities-watchdog-20130831-2sxqs.html>;
Ireland
Judith
, ‘Charities Beg to Save their Regulator from the Chop’ Sydney Morning Herald (Sydney), 19 March 2014 <http://www.smh.com.au/federal-politics/political-news/charities-beg-to-save-their-regulator-from-the-chop-20140318-350q0.html>.