The ACNC Act establishes the Australian Charities and Not-for-profits Commission (ACNC) to regulate charities and not-for-profit organisations in Australia. It sets the requirements for charity registration, governance, and financial reporting, ensuring these organisations operate for public benefit and maintain transparency. The Act mandates that charities must demonstrate compliance with legal obligations and provides for oversight, including enforcement measures by the ACNC to protect public trust in the sector.

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