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Brief
This is a legal document related to Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012.
It outlines various provisions for registration, endorsement, and operation of institutions under this Act, ACNC Act, and taxation law.
Key points include:
- Registration of charities: The Commissioner is treated as having registered an entity on the commencement day under Division 30 of the ACNC Act as a charity.
- Endorsements: Endorsements mentioned in certain paragraphs are treated as being endorsements of specific institutions or entities.
- Opt-out: An entity can notify the Commissioner that it does not want this Part to apply, and Divisions 1, 2, and 4 do not apply.
- Religious institutions: The entity is registered under Division 30 of the ACNC Act as an entity with a purpose that is the advancement of religion.
These provisions are designed to ensure smooth transition and application of the Act in relation to existing entities and institutions.
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