Information relating to foreign donor status
302P Information relating to foreign donor status
A person or entity (the first person) obtains appropriate donor information in relation to a person or entity (the donor) making a gift, or on whose behalf a gift is made, establishing that the donor is not a foreign donor if the first person obtains information or a document specified in column 2 of the applicable item in the following table:
Appropriate donor information | ||
|---|---|---|
Item | Column 1 If the donor is: | Column 2 then the appropriate donor information is: |
1 | an individual | (a) the particulars relating to the individual set out in a Roll; or (b) a copy of a passport, of a certificate evidencing the individual’s naturalisation, or of any other document evidencing the individual’s Australian citizenship; or (c) a copy of a visa evidencing the individual’s permanent residency in Australia; or (d) a copy of the individual’s Subclass 444 (Special Category) visa under the Migration Act 1958 (or if that Subclass ceases to exist, the kind of visa that replaces that visa); or (e) any information or a copy of any document prescribed by the regulations for the purposes of this table item. |
2 | an incorporated entity | (a) a copy of the certificate of the entity’s incorporation in Australia; or (b) particulars of the entity’s registration with the Australian Securities Investment Commission evidencing the entity’s incorporation in Australia; or (c) any information or a copy of any document prescribed by the regulations for the purposes of this table item. |
3 | an entity (whether or not incorporated) | (a) copies of at least 3 recent minutes or other official documents of the entity, in accordance with subsection (2), evidencing that high‑level decisions of the entity are made in Australia, such as: (i) decisions setting the operational policies of the entity; or (ii) decisions appointing officers of the entity, or granting powers to such officers to carry on the entity’s activities; or (iii) directions to persons appointed to carry out the entity’s activities as to how to perform functions; or (iv) decisions on matters of finance, such as how profits are to be used; or (b) copies of at least 3 official documents of the entity establishing that the entity’s activities are principally carried out in Australia, such as: (i) documents recording separately the number of staff or members of the entity in Australia, and overseas, carrying on activities for the entity; or (ii) documents recording separately the scale or volume of the activities carried out in Australia, and overseas, (for example by reference to revenue derived in Australia and overseas); or (c) for an entity that is a trust or foundation—a trust deed or other governing document evidencing: (i) the governing law of the trust or foundation as the law of an Australian jurisdiction; or (ii) that the head office is in Australia, or that the principal place of activity is, or is in, Australia; or (d) any information or a copy of any document prescribed by the regulations for the purposes of this table item. |
A person or entity who obtains appropriate donor information may not commit an offence or contravene a civil penalty provision in this Division (see subsections 302D(1A) and 302E(2)).
In 2018, trust deeds or other governing documents of entities registered under the Australian Charities and Not‑for‑profits Commission Act 2012 were generally available on the Australian Charities and Not‑for‑profits Register as a governing document (see https://www.acnc.gov.au).
For the purposes of paragraph (a) of item 3 of the table, each of the minutes or other official documents must evidence a different kind of decision.
For the purposes of item 3 of the table, information may be omitted, redacted or deleted from the minutes, documents or information.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
- High Court Rules 2004 · under s 375
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