Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)

Schedule 2   Disclosures about recognised assessment activities

Part 1   Amendments

Australian Charities and Not-for-profits Commission Act 2012

1   At the end of Subdivision 150-C

Add:

150-51 Exception - disclosure that Commissioner is carrying out recognised assessment activity

(1) An ACNC officer may disclose protected ACNC information if the Commissioner has authorised the disclosure of the information under subsection (3).

(2) To make a disclosure under subsection (1), the ACNC officer:

(a) must cause the information to be published on the ACNC's website; and

(b) may also disclose the information by any other means authorised, in writing, by the Commissioner.

Authorisation by the Commissioner

(3) The Commissioner may authorise, in writing, the disclosure of protected ACNC information under subsection (1) if:

(a) the Commissioner is satisfied that there is information available to the public that could reasonably be regarded as suggesting that a registered entity:

(i) may have contravened a provision of this Act; or

(ii) may not have complied with a governance standard or external conduct standard; and

(b) the information to be disclosed consists only of some or all of the following:

(i) the identity of the entity;

(ii) whether or not the Commissioner is carrying out a recognised assessment activity in relation to the entity;

(iii) any other information that is already available to the public; and

(c) the Commissioner is satisfied that the disclosure is necessary to prevent, or minimise the risk of:

(i) significant harm to public health, public safety or an individual; or

(ii) significant mismanagement or misappropriation of funds or assets of the entity, or contributions to the entity; or

(iii) significant harm to the public trust and confidence in the Australian not-for-profit sector, or to a part of the sector; and

(d) if the information is personal information (within the meaning of the Privacy Act 1988) - the Commissioner is satisfied that the disclosure is necessary to achieve the objects of this Act.

Note: Before authorising the disclosure, the Commissioner may give one or more notices under section 150-54.

(4) However, the Commissioner may authorise a disclosure under subsection (3) only if the Commissioner is satisfied that any harm that is likely to be caused to the registered entity mentioned in paragraph (3)(a), or to an individual who is:

(a) employed by the entity under a contract of service; or

(b) engaged by the entity under a contract for services; or

(c) being provided with services, or receiving benefits, under a program provided by the entity; or

(d) a volunteer of the entity; or

(e) a member of the entity; or

(f) otherwise connected to the entity;

would not be disproportionate, having regard to:

(g) the matters in paragraph (3)(c); and

(h) the seriousness of any contravention or non-compliance suggested by the information mentioned in paragraph (3)(a) and the strength of the evidence (if any) of the contravention or non-compliance available to the Commissioner; and

(i) whether any contravention or non-compliance suggested by the information mentioned in paragraph (3)(a) is likely to be the result of an act or omission of the entity, or of an individual acting without the authority of the entity.

150-52 Exception - disclosure of information relating to recognised assessment activity

(1) An ACNC officer may disclose protected ACNC information if:

(a) the Commissioner has authorised the disclosure of the information under subsection (3); and

(b) the Commissioner has given a notice under subsection 150-53(1); and

(c) subsections 150-53(4) and (5) do not prevent the disclosure being made.

(2) To make a disclosure under subsection (1), the ACNC officer:

(a) must cause the information to be published on the ACNC's website; and

(b) may also disclose the information by any other means authorised, in writing, by the Commissioner.

Authorisation by the Commissioner

(3) The Commissioner may authorise, in writing, the disclosure of protected ACNC information under subsection (1) if:

(a) the Commissionerreasonably suspects that a registered entity:

(i) has contravened a provision of this Act; or

(ii) has not complied with a governance standard or external conduct standard; and

(b) the disclosure is for the purpose of describing a recognised assessment activity being carried out, or proposed to be carried out, by the Commissioner under this Act in relation to such a suspected contravention, or such suspected non-compliance, by the entity; and

(c) the Commissioner is satisfied that the disclosure is necessary to prevent, or minimise the risk of:

(i) significant harm to public health, public safety or an individual; or

(ii) significant mismanagement or misappropriation of funds or assets of the entity, or contributions to the entity; and

(d) if the information is personal information (within the meaning of the Privacy Act 1988) - the Commissioner is satisfied that the disclosure is necessary to achieve the objects of this Act.

Note: Before authorising the disclosure, the Commissioner may give one or more notices under section 150-54.

(4) However, the Commissioner may authorise a disclosure under subsection (3) only if the Commissioner is satisfied that any harm that is likely to be caused to the registered entity mentioned in paragraph (3)(a), or to an individual who is:

(a) employed by the entity under a contract of service; or

(b) engaged by the entity under a contract for services; or

(c) being provided with services, or receiving benefits, under a program provided by the entity; or

(d) a volunteer of the entity; or

(e) a member of the entity; or

(f) otherwise connected to the entity;

would not be disproportionate, having regard to:

(g) the matters in paragraph (3)(c); and

(h) the seriousness of the suspected contravention or suspected non-compliance mentioned in paragraph (3)(a) and the strength of the evidence of the suspected contravention or suspected non-compliance available to the Commissioner; and

(i) whether the suspected contravention or suspected non-compliance mentioned in paragraph (3)(a) is likely to be the result of an act or omission of the entity, or of an individual acting without the authority of the entity.

150-53 Notification and review of authorisation of disclosure of information relating to a recognised assessment activity

(1) If the Commissioner authorises a disclosure under section 150-52, the Commissioner must give the registered entity mentioned in paragraph 150-52(3)(a) written notice of the decision to authorise the disclosure.

(2) The notice must:

(a) set out the information that is authorised to be disclosed; and

(b) state that the entity may object against the decision in the manner set out in Part 7-2; and

(c) state that, if the entity lodges such an objection before the day specified in the notice, which must be at least 14 days after the notice is given, the disclosure will not be made before the objection is resolved; and

(d) state that the entity may, before the day specified in the notice under paragraph (c), give the Commissioner a written response to the information that is to be disclosed; and

(e) state that the response will be published with the disclosure unless:

(i) the entity indicates in the response that the response is confidential; or

(ii) the Commissioner considers the response is unsuitable for publication.

Entity may object against the decision

(3) If the entity is dissatisfied with the decision to authorise the disclosure, the entity may object against the decision in the manner set out in Part 7-2.

(4) The disclosure must not be made before the day specified in the notice under paragraph (2)(c).

(5) If the entity lodges an objection under Part 7-2 before the day specified in the notice under paragraph (2)(c), the disclosure must not be made until:

(a) the Commissioner has made an objection decision in relation to the objection; and

(b) 60 days have passed since the Commissioner made the objection decision; and

(c) if, during that period of 60 days, an application for review of the objection decision is made in accordance with Division 165, or an appeal to a court against the objection decision is made in accordance with Division 170 - the application or appeal has been finally determined.

Note: An objection under Part 7-2 may still be lodged on or after the day specified in the notice under paragraph (2)(c), as long as the objection is lodged in accordance with section 160-10 (which provides for when an objection is to be made). However, subsections (4) and (5) of this section do not prevent the disclosure being made if an objection is lodged on or after the day specified in the notice under paragraph (2)(c).

(6) Subsection (5) has effect despite sections 165-50 and 170-25.

Publication of response

(7) If:

(a) the Commissioner gives an entity a notice under subsection (1) in relation to a decision to authorise a disclosure; and

(b) the entity gives the Commissioner a response as mentioned in paragraph (2)(d) before the day specified in the notice under paragraph (2)(c); and

(c) the entity does not indicate in the response that the response is confidential; and

(d) the Commissioner does not consider that the response is unsuitable for publication; and

(e) the disclosure is made in accordance with the authorisation;

the Commissioner must cause the response to be published on the ACNC's website with the disclosure.

150-54 Commissioner may notify entity before authorising disclosure

(1) If:

(a) the Commissioner is considering authorising, under subsection 150-51(3) or 150-52(3), the disclosure of information; and

(b) the information concerns an entity;

the Commissioner may give the entity written notice that the Commissioner is considering authorising the disclosure.

Note: The entity may be the registered entity mentioned in paragraph 150-51(3)(a) or 150-52(3)(a), or another entity (such as an employee or member of the registered entity).

(2) If:

(a) the Commissioner authorises the disclosure of information under subsection 150-51(3) or 150-52(3); and

(b) before authorising the disclosure, the Commissioner gave notice to an entity under subsection (1) of this section that the Commissioner was considering giving the authorisation; and

(c) that entity gave the Commissioner a response to the notice, and did not indicate in the response that the response was confidential;

the Commissioner may cause a copy of the response, or any information included in the response, to be published on the ACNC's website.

(3) To avoid doubt, the Commissioner is not required to do anything under subsection (1) or (2) before authorising the disclosure of information under subsection 150-51(3) or 150-52(3), or before a disclosure is made in accordance with such an authorisation.