Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 3 - RESPONSIBILITIES OF REGISTERED ENTITIES  

PART 3-2 - RECORD KEEPING AND REPORTING  

Division 55 - Record keeping  

SECTION 55-10  

55-10   RECOGNISED ASSESSMENT ACTIVITY  
A recognised assessment activity , in relation to a registered entity, is:

(a)    an activity carried out by the Commissioner involving assessment of the entity ' s entitlement to registration as a type or subtype of entity; or

(b)    an activity carried out by the Commissioner involving assessment of the entity ' s compliance with this Act and the regulations; or

(c)    an activity carried out by the Commissioner of Taxation involving assessment of the entity ' s compliance with any taxation law.