§ CEA s. 302PInformation relating to foreign donor status

(1) 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. Note 1: 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)). Note 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). (2) 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. (3) For the purposes of item 3 of the table, information may be omitted, redacted or deleted from the minutes, documents or information.