32 Grounds for removal from register

(1)

The Board may direct that an entity be removed from the register if—

(a)

the entity is not, or is no longer, qualified for registration as a charitable entity; or

(b)

there has been a significant or persistent failure by the entity to meet its obligations under this Act or any other enactment; or

(c)

there has been a significant or persistent failure by any 1 or more of the officers of the entity to meet their obligations under this Act; or

(d)

there has been a significant or persistent failure by any 1 or more collectors who act on behalf of the entity to meet their obligations under this Act; or

(e)

the entity has engaged in serious wrongdoing or any person has engaged in serious wrongdoing in connection with the entity; or

(f)

the entity has sent or delivered to the chief executive a request to be removed from the register.

(2)

For the purposes of subsection (1)(a), the trustees of a trust must be treated as being no longer qualified for registration as a charitable entity if, as a result of a change to the rules or purposes of the entity, the trust is no longer of a kind in relation to which an amount of income can be derived by the trustees in trust for charitable purposes.

(3)

Subsection (2) does not limit the circumstances in which an entity may be considered to be no longer qualified for registration as a charitable entity.

Section 32(1): amended, on 1 July 2012, by section 16(1) of the Charities Amendment Act (No 2) 2012 (2012 No 43).

Section 32(1)(f): amended, on 1 July 2012, by section 16(1) of the Charities Amendment Act (No 2) 2012 (2012 No 43).