A definition of charity

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Consultation Paper

Key Documents

The Hon Bill Shorten 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.

Submissions

297 submissions were received for this consultation, including 19 confidential submissions.

ACT Rescue & Foster - pdf 136.17 KB
ACTSPORT - pdf 432.78 KB
Aid for the Blind - pdf 190.34 KB
Aid for the Blind - rtf 609.39 KB
Anglicare Australia - pdf 307.54 KB
Anglicare Australia - rtf 2.67 MB
Artsource - pdf 1.11 MB
Baptistcare - pdf 116.8 KB
Baptistcare - rtf 93.15 KB
BDO (QLD) - pdf 228.83 KB
Blake Dawson - pdf 388.01 KB
Box, Paul - pdf 96.52 KB
Box, Paul - rtf 32.42 KB
BoysTown - pdf 264.6 KB
Brookman, Dr David - rtf 79.51 KB
Brookman, Dr David - pdf 151.59 KB
Cancer Council Australia - pdf 243.44 KB
Cape York Land Council - pdf 496.55 KB
Chalk and Fitzgerald - pdf 317.29 KB
Chalk and Fitzgerald - rtf 157.21 KB
Changemakers Australia - pdf 334.81 KB
Charities Aid Foundation - rtf 195.07 KB
Charities Aid Foundation - pdf 155.56 KB
Church of Scientology - pdf 171.46 KB
Church of Scientology - rtf 111.32 KB
Conroy, Paul - rtf 34.04 KB
Conroy, Paul - pdf 91.47 KB
Coulton, Glen - rtf 34.65 KB
Coulton, Glen - pdf 178.23 KB
CPA Australia - pdf 93.03 KB
CVGT Australia - pdf 288.8 KB
CVGT Australia - rtf 248.04 KB
Deloitte Touche Tohmatsu - pdf 741.18 KB
EDO Tasmania - pdf 350.65 KB
Exchange Project - pdf 308.19 KB
Exchange Project - rtf 240.2 KB
FamilyVoice Australia - pdf 49.34 KB
Giles, David B - rtf 77.71 KB
Giles, David B - pdf 329.3 KB
Glacken SC, Sturt - pdf 142.85 KB
Global Interaction - pdf 176.39 KB
Greenfleet - pdf 313.84 KB
Grenfell, James - pdf 152.98 KB
Grenfell, James - rtf 35.3 KB
HammondCare - pdf 2.41 MB
Heimann, Leslie - rtf 38.54 KB
Heimann, Leslie - pdf 272.31 KB
Hill, Regina - rtf 214.72 KB
Hill, Regina - pdf 103.32 KB
Hunter Skeptics - pdf 185.68 KB
Hunter Skeptics - rtf 242.79 KB
Interserve Australia - pdf 307.81 KB
Jewish Care - pdf 121.73 KB
Jewish Communal Appeal - pdf 292.11 KB
Johnson, Jeremy - rtf 36.74 KB
Johnson, Jeremy - pdf 191.64 KB
Law Council of Australia - pdf 345.45 KB
Leukaemia Foundation - pdf 382.84 KB
Life Without Barriers - pdf 510.65 KB
McArthur, Matthew - rtf 30.7 KB
McArthur, Matthew - pdf 8.01 KB
MinterEllison - pdf 217.59 KB
MinterEllison - rtf 1.28 MB
Mission Australia - pdf 103.98 KB
Moore Stephens Australia - pdf 273.37 KB
Moores Legal - pdf 3.65 MB
MTC Work Solutions - pdf 443.93 KB
Myer Family Company - pdf 281.76 KB
NSW Treasury - rtf 567.55 KB
NSW Treasury - pdf 38.34 KB
O Group Incorporated - pdf 610.16 KB
O Group Incorporated - rtf 181.85 KB
Oliver, Andrew - rtf 35.11 KB
Oliver, Andrew - pdf 65.84 KB
Our Community - pdf 514.8 KB
Our Community - rtf 5.63 MB
Page, Brian - pdf 236.16 KB
Page, Brian - rtf 111.87 KB
Palmerston Association - pdf 133.8 KB
Patterson, Andrew - rtf 38.81 KB
Patterson, Andrew - pdf 375.78 KB
Philanthropy Australia - pdf 328.84 KB
PilchConnect - rtf 5.44 MB
PilchConnect - pdf 292.58 KB
Queensland Conservation - rtf 194.04 KB
Reason Australia - pdf 54.71 KB
Rich, Alan - pdf 178.29 KB
Rich, Alan - rtf 34.1 KB
RSPCA - pdf 172.61 KB
SARRAH - pdf 100.58 KB
Save the Children - pdf 272.49 KB
Scarlet Alliance - pdf 459.1 KB
Scown, Culum - rtf 34.9 KB
Scown, Culum - pdf 180.05 KB
Second Wind Network - rtf 129.82 KB
Second Wind Network - pdf 44.4 KB
Seymour, Elen - pdf 477.57 KB
Seymour, Elen - rtf 711.58 KB
Sparke Helmore Lawyers - pdf 263.52 KB
St Vincent de Paul - rtf 418 KB
St Vincent de Paul - pdf 777.6 KB
Sydney Anglican Church - pdf 226.26 KB
Tasmanian Treasury - pdf 158.2 KB
The Ballarat Foundation - pdf 229.86 KB
The Ballarat Foundation - rtf 379.71 KB
The Salvation Army - pdf 304.74 KB
The Salvation Army - rtf 848.38 KB
The Smith Family - rtf 382.09 KB
The Smith Family - pdf 392.78 KB
The Tax Institute - pdf 430.43 KB
TressCox Lawyers - pdf 143.93 KB
Turner, John - rtf 6.84 MB
Turner, John - pdf 220.52 KB
U3A Alliance Australia - pdf 81.13 KB
UnitingCare Australia - pdf 240.44 KB
vicsport - pdf 578.94 KB
vicsport - rtf 6.14 MB
Victory Life Centre - pdf 559.1 KB
Victory Life Centre - rtf 524.13 KB
Vision 2020 - pdf 66.23 KB
Voiceless Limited - pdf 175.61 KB
Voiceless Limited - rtf 671 KB
Volunteering Australia - pdf 419.18 KB
Wilderness Society - pdf 351.25 KB
Williams, Annette - pdf 23.5 KB
Womens Housing Limited - pdf 545.76 KB
Wright, Robert - rtf 398.69 KB
Wright, Robert - pdf 135.66 KB
WWF Australia - pdf 119.14 KB
YMCA Australia - pdf 465.61 KB
YouthCARE - pdf 178.37 KB
YWCA Australia - pdf 440.64 KB