Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) (Amendment) Regulations 2026 · reg 3

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In the principal Regulations, after regulation 2, insert —“Section 2 of Act — responsible officers2A.—(1) Paragraph (2) applies in relation to a religious group that is not described in paragraph (a), (b) or (c) of the definition of “responsible officer” in section 2 of the Act.(2) For the purposes of paragraph (d) of the definition of “responsible officer” in section 2 of the Act, each of the following persons is prescribed as a responsible officer of a religious group:(a)if the religious group is a sole proprietorship — the sole proprietor;(b)if the religious group is a trustee of an express trust — the trustee;(c)if the religious group is an express trust — a trustee of the express trust;(d)if the religious group is a mutual benefit organisation as defined by section 2 of the Mutual Benefit Organisations Act 1960 — (i)the president, secretary and treasurer of the organisation; and(ii)if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;(e)if the religious group is a platform work association as defined by section 19 of the Platform Workers Act 2024 — (i)the president, secretary and treasurer of the platform work association; and(ii)if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;(f)if the religious group is a society as defined by section 2(1) of the Co-operative Societies Act 1979 — (i)the chairperson, secretary and treasurer of the society; and(ii)if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;(g)if the religious group is a trade union as defined by section 2 of the Trade Unions Act 1940 —(i)the president, secretary and treasurer of the trade union; and(ii)if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;(h)if the religious group is a body corporate that is not described in sub‑paragraphs (b) to (g) — (i)a person holding the office of chairperson, managing director or company secretary of the body corporate or any position analogous to any of those offices in that body corporate; and(ii)if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;(i)if the religious group is an unincorporated body of persons that is not described in sub‑paragraphs (a) to (g) —(i)a person holding the office of president, secretary or treasurer of the unincorporated body of persons, or any position analogous to any of those offices in that body; and(ii)if an office mentioned in sub‑paragraph (i) is vacant — a person carrying out the duties of that office.”.

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reg 3New regulation 2A

In the principal Regulations, after regulation 2, insert —“Section 2 of Act — responsible officers2A.—

(1)

Paragraph (2) applies in relation to a religious group that is not described in paragraph (a), (b) or (c) of the definition of “responsible officer” in section 2 of the Act.

(2)

For the purposes of paragraph (d) of the definition of “responsible officer” in section 2 of the Act, each of the following persons is prescribed as a responsible officer of a religious group:

(a)

if the religious group is a sole proprietorship — the sole proprietor;

(b)

if the religious group is a trustee of an express trust — the trustee;

(c)

if the religious group is an express trust — a trustee of the express trust;

(d)

if the religious group is a mutual benefit organisation as defined by section 2 of the Mutual Benefit Organisations Act 1960 —

(i)

the president, secretary and treasurer of the organisation; and

(ii)