Monday April 2013

CharitySummary – On 8 April the Federal Government released an exposure draft of the Charities Bill 2013 and Charities (Consequential Amendments and Transitional Provisions) Bill 2013 for consultation.

The Government has released for comment a draft exposure of the Charities Bill 2013 which will introduce the long awaited statutory definition of “charity”.

In Australia, there is presently no statutory definition of “charity” and its interpretation has evolved through common law interpretation of the English Statute of Elizabeth in 1601.   The Government considers that the draft legislation preserves the common law definition of charity including long established principles such as the presumption of public benefit for certain charitable purposes.  It further incorporates recent court decisions, including Aid/Watch Incorporated –v- Federal Commissioner of Taxation.


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