Charities
34 Charities
This Part does not:
affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:
confers benefits for charitable purposes; or
enables such benefits to be conferred;
wholly or in part on persons of a particular age; or
make unlawful any act done to give effect to such a provision.
A New Tax System (Goods and Services Tax) Act 1999
5 Section 195‑1 (paragraph (b) of the definition of ACNC‑registered religious institution)
Omit “item 3”, substitute “item 4”.
Australian Charities and Not‑for‑profits Commission Act 2012
6 Subsection 25‑5(4) (note)
Omit “that is the relief of poverty, sickness or the needs of the aged”, substitute “of advancing social or public welfare”.
7 Subsections 25‑5(5) and (6)
Repeal the subsections, substitute:
The table is as follows:
Entitlement to registration | ||
|---|---|---|
Item | Column 1 Type of entity | Column 2 Corresponding subtype of entity |
1 | Charity | Entity with a purpose to which paragraph (a) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing health) |
2 | Entity with a purpose to which paragraph (b) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing education) | |
3 | Entity with a purpose to which paragraph (c) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing social or public welfare) | |
4 | Entity with a purpose to which paragraph (d) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing religion) | |
5 | Entity with a purpose to which paragraph (e) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing culture) | |
6 | Entity with a purpose to which paragraph (f) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia) | |
7 | Entity with a purpose to which paragraph (g) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting or protecting human rights) | |
8 | Entity with a purpose to which paragraph (h) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the security or safety of Australia or the Australian public) | |
9 | Entity with a purpose to which paragraph (i) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (preventing or relieving the suffering of animals) | |
10 | Entity with a purpose to which paragraph (j) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the natural environment) | |
11 | Entity with a purpose to which paragraph (k) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (purposes beneficial to the general public and analogous to the other charitable purposes) | |
12 | Entity with a purpose to which paragraph (l) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing public debate) | |
13 | Institution whose principal activity is to promote the prevention or the control of diseases in human beings | |
14 | Public benevolent institution | |
For the definition of charity, see the Charities Act 2013.
An entity commonly known as a health promotion charity could be an entity described in column 2 of item 13 of the table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).
Trusts
Section 18 of the Charities Act 2013 (Cy pres and similar schemes) applies:
for the purposes of this Act; or
for the purposes of determining whether an entity meets the description of a type or subtype of entity in the table in subsection (5) of this section;
in the same way as that section 18 applies for the purposes of that Act.
8 Subsection 60‑95(2) (example)
Omit “relieve poverty”, substitute “advance social or public welfare”.
9 Paragraph 205‑35(1)(b)
Omit “item 3 of the table in subsection 25‑5(5) (Entity with a purpose that is the advancement of”, substitute “item 4 of the table in subsection 25‑5(5) (Entity with a purpose of advancing”.
Criminal Code Act 1995
10 Section 268.46 of the Criminal Code
Before “A person”, insert “(1)”.
11 At the end of section 268.46 of the Criminal Code
Add:
The definitions of charitable purpose in subsection 12(1) of the Charities Act 2013 and section 2B of the Acts Interpretation Act 1901 do not apply to this section.
12 Section 268.80 of the Criminal Code
Before “A person”, insert “(1)”.
13 At the end of section 268.80 of the Criminal Code
Add:
The definitions of charitable purpose in subsection 12(1) of the Charities Act 2013 and section 2B of the Acts Interpretation Act 1901 do not apply to this section.
Disability Discrimination Act 1992
14 Section 49
Repeal the section, substitute:
This Act’s bill:Explanatory memorandumSecond reading speech
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