These regulations are the Charities (Fees and Other Matters) Regulations 2006.

These regulations come into force on 1 November 2006.

In these regulations, Act means the Charities Act 2005.

Unless the context otherwise requires, terms and expressions that are used but not defined in these regulations but that are defined in the Act have the same meaning as in the Act.

The fee payable by a charitable entity or by a charitable entity that is a single entity with an annual gross income of $10,000 or more for filing an annual return is,—

The fee must be paid to the chief executive.

The fee includes goods and services tax.

The penalty for a failure by a charitable entity to send or deliver to the chief executive a notice of change required under section 40(1) of the Act within 3 months is $100.

The penalty for a failure by a charitable entity to send or deliver to the chief executive an annual return under section 41 of the Act within 6 months after each balance date of the entity is $200.