Charities (Consequential Amendments and Transitional Provisions) Act 2013 (96 of 2013)
Schedule 2 Transitional provisions
Part 4 Charitable purposes
7 Charitable purposes
For the purposes of paragraph (k) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013, a purpose:
(a) that, on the day before the commencement day, was a charitable purpose; and
(b) to which paragraphs (a) to (j) and (l) of that definition do not apply;
is treated as being a purpose beneficial to the general public that may reasonably be regarded as analogous to, or within the spirit of, any of the purposes mentioned in paragraphs (a) to (j) of that definition.
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).