Charities Act 2013

In any Act:

the purpose of advancing health;

the purpose of advancing education;

the purpose of advancing social or public welfare;

the purpose of advancing religion;

the purpose of advancing culture;

the purpose of promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia;

the purpose of promoting or protecting human rights;

the purpose of advancing the security or safety of Australia or the Australian public;

the purpose of preventing or relieving the suffering of animals;

the purpose of advancing the natural environment;

any other purpose beneficial to the general public that may reasonably be regarded as analogous to, or within the spirit of, any of the purposes mentioned in paragraphs (a) to (j);

In the case of a purpose that was a charitable purpose before the commencement of this Act and to which the other paragraphs of this definition do not apply, see item 7 of Schedule 2 to the Charities (Consequential Amendments and Transitional Provisions) Act 2013.

the purpose of promoting or opposing a change to any matter established by law, policy or practice in the Commonwealth, a State, a Territory or another country, if:

in the case of promoting a change—the change is in furtherance or in aid of one or more of the purposes mentioned in paragraphs (a) to (k); or

in the case of opposing a change—the change is in opposition to, or in hindrance of, one or more of the purposes mentioned in those paragraphs.

Paragraph (l) of the definition of charitable purpose in subsection (1) is the only paragraph of that definition that can apply to the purpose of promoting or opposing a change to any matter established by law, policy or practice in the Commonwealth, a State, a Territory or another country.

For the purposes of this section, it does not matter whether a purpose is directed to something in Australia or overseas.