Consultation Paper - A Definition of Charity
Date: Friday, 28 October 2011
Content ID: 2161
Abstract: The Government has released a Consultation Paper on the definition of charity as part of a consultation process to provide interested parties with an opportunity to comment.
The Government announced in the 2011-12 Budget that it would introduce a statutory definition of charity, applicable across all Commonwealth laws from 1 July 2013.
This Consultation Paper outlines the background to a statutory definition, including previous recommendations and inquiries, as well as developments that have occurred since the 2003 consultation package on a charity definition was released.
It discusses elements of a possible core definition of charity by raising for discussion possible refinements to the exposure draft of the Charities Bill 2003. It also covers Australian Disaster Relief Funds, interactions with State and Territory laws and transitional issues.
The Consultation Paper makes frequent references to the exposure draft of the Charities Bill 2003. The exposure draft and related explanatory material are available on the Board of Taxation website.
Making a submission
Interested parties are invited to comment on the consultation paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.
All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.
Closing date for submissions on the discussion paper: Friday, 9 December 2011
Address written submissions to:
The Manager
Philanthropy and Exemptions Unit
Personal and Retirement Income Division
The Treasury
Langton Crescent
PARKES ACT 2600
Email:
NFPReform@treasury.gov.au
For enquiries, please call Robyn Vincent on (02) 6263 2758.
Documents Available:
Acrobat (PDF)
Consultation Paper - A Definition of Charity 991.39kb
Fact Sheet - A Definition of Charity 193.81kb
Microsoft Word (RTF)
Consultation Paper - A Definition of Charity 2,240.29kb
Fact Sheet - A Definition of Charity 8,464.87kb