Charities (Consequential Amendments and Transitional Provisions) Act 2013 (96 of 2013)
Schedule 1 Consequential amendments
Part 1 Main amendments
Australian Charities and Not-for-profits Commission Act 2012
7 Subsections 25-5(5) and (6)
Repeal the subsections, substitute:
(5) The table is as follows:
|
Entitlement to registration |
||
|
Item |
Column 1 Type of entity |
Column 2 Corresponding subtype of entity |
|
1 |
Charity |
Entity with a purpose to which paragraph (a) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing health) |
|
2 |
Entity with a purpose to which paragraph (b) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing education) |
|
|
3 |
Entity with a purpose to which paragraph (c) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing social or public welfare) |
|
|
4 |
Entity with a purpose to which paragraph (d) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing religion) |
|
|
5 |
Entity with a purpose to which paragraph (e) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing culture) |
|
|
6 |
Entity with a purpose to which paragraph (f) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia) |
|
|
7 |
Entity with a purpose to which paragraph (g) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (promoting or protecting human rights) |
|
|
8 |
Entity with a purpose to which paragraph (h) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the security or safety of Australia or the Australian public) |
|
|
9 |
Entity with a purpose to which paragraph (i) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (preventing or relieving the suffering of animals) |
|
|
10 |
Entity with a purpose to which paragraph (j) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing the natural environment) |
|
|
11 |
Entity with a purpose to which paragraph (k) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (purposes beneficial to the general public and analogous to the other charitable purposes) |
|
|
12 |
Entity with a purpose to which paragraph (l) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013 applies (advancing public debate) |
|
|
13 |
Institution whose principal activity is to promote the prevention or the control of diseases in human beings |
|
|
14 |
Public benevolent institution |
Note 1: For the definition of charity , see the Charities Act 2013.
Note 2: An entity commonly known as a health promotion charity could be an entity described in column 2 of item 13 of the table (institution whose principal activity is to promote the prevention or the control of diseases in human beings).
Trusts
(6) Section 18 of the Charities Act 2013 (Cy pres and similar schemes) applies:
(a) for the purposes of this Act; or
(b) for the purposes of determining whether an entity meets the description of a type or subtype of entity in the table in subsection (5) of this section;
in the same way as that section 18 applies for the purposes of that Act.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
