Charities
49 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 who have a disability or a particular disability; or
make unlawful any act done to give effect to such a provision.
Fringe Benefits Tax Assessment Act 1986
15 Subparagraph 58(1)(a)(iii)
Omit “item 3”, substitute “item 4”.
16 Subsection 136(1) (paragraph (b) of the definition of registered health promotion charity)
Omit “item 5”, substitute “item 13”.
17 Subsection 136(1) (paragraph (b) of the definition of registered public benevolent institution)
Omit “item 6”, substitute “item 14”.
18 Subsection 136(1) (paragraph (b) of the definition of registered religious institution)
Omit “item 3”, substitute “item 4”.
Income Tax Assessment Act 1936
19 Subsection 121F(1) (paragraph (aa) of the definition of relevant exempting provision)
Omit “50‑20,”.
20 Subsection 121F(1) (paragraph (cb) of the definition of relevant exempting provision)
Omit “and” (last occurring).
21 Subsection 128F(9) (paragraph (a) of the definition of company)
Repeal the paragraph, substitute:
the trust is not a charity; and
22 Paragraph 272‑90(7)(a) in Schedule 2F
Omit “, 50‑10 or 50‑20”, substitute “or 50‑10”.
Income Tax Assessment Act 1997
23 Section 11‑5 (table item headed “funds established by will or trust”)
Repeal the item.
24 Subsection 30‑45(1) (table item 4.1.3, column headed “Fund, authority or institution”)
Omit “relief of persons in Australia who are in necessitous circumstances”, substitute “purpose of relieving the necessitous circumstances of one or more individuals who are in Australia”.
25 Section 30‑315 (table item 79, column without a heading)
Omit “persons in”.
26 Subparagraph 43‑55(1)(a)(i)
Omit “50‑20,”.
27 Section 50‑5 (note 1)
Omit “charitable institutions, funds and trusts”, substitute “charities”.
28 Section 50‑20
Repeal the section.
29 Section 50‑52 (heading)
Omit “items 1.1 and 4.1”, substitute “item 1.1”.
30 Subsection 50‑52(1)
Omit “or 4.1”.
31 Section 50‑100
Omit “charitable institutions and trust funds for charitable purposes”, substitute “charities”.
32 Subsection 50‑110(2)
Omit “or item 4.1 of the table in section 50‑20”.
33 Paragraphs 50‑110(5)(a), (b) and (c)
Repeal the paragraphs, substitute:
the entity must meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table in section 50‑5; or
both of the following conditions must be met:
the entity must not have carried on any activities as a charity;
there must be reasonable grounds for believing that the entity will meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table.
34 Subsection 207‑115(2) (heading)
Omit “charitable or other institutions”, substitute “charities”.
35 Paragraph 207‑115(2)(a)
Omit “or item 4.1 of the table in section 50‑20”.
36 Subsection 995‑1(1) (paragraph (b) of the definition of registered health promotion charity)
Omit “item 5”, substitute “item 13”.
37 Subsection 995‑1(1) (paragraph (b) of the definition of registered public benevolent institution)
Omit “item 6”, substitute “item 14”.
Racial Discrimination Act 1975
38 Subsections 8(2) and (3)
Repeal the subsections, substitute:
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;
on persons of a particular race, colour or national or ethnic origin; or
make unlawful any act done to give effect to such a provision.
Sex Discrimination Act 1984
39 Section 36
Repeal the section, substitute:
This Act’s bill:Explanatory memorandumSecond reading speech
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