Commonwealth Numbered Acts

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CHARITIES ACT 2013 (NO. 100, 2013) - SECT 13

Funds that contribute to charity-like government entities

             (1)  This section applies to a purpose that a fund (the contributing fund ) has, if:

                     (a)  the purpose includes the purpose of providing money, property or benefits:

                              (i)  to a government entity; or

                             (ii)  for the establishment of a government entity; and

                     (b)  the government entity would be a charity were it not a government entity.

             (2)  For the purpose of determining whether the purpose that the contributing fund has is a charitable purpose, treat the government entity as not being a government entity.


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