Commonwealth Numbered Acts

CHARITIES ACT 2013 (NO. 100, 2013) - SECT 5

                   In any Act:

"charitable" : an entity is charitable if the entity is a charity.

Example:    A reference in an Act to a charitable trust is a reference to a trust that is a charity.

"charity" means an entity:

                     (a)  that is a not-for-profit entity; and

                     (b)  all of the purposes of which are:

                              (i)  charitable purposes (see Part 3) that are for the public benefit (see Division 2 of this Part); or

                             (ii)  purposes that are incidental or ancillary to, and in furtherance or in aid of, purposes of the entity covered by subparagraph (i); and

Note 1:    In determining the purposes of the entity, have regard to the entity's governing rules, its activities and any other relevant matter.

Note 2:    The requirement in subparagraph (b)(i) that a purpose be for the public benefit does not apply to certain entities (see section 10).

                     (c)  none of the purposes of which are disqualifying purposes (see Division 3); and

                     (d)  that is not an individual, a political party or a government entity.