{"id":"C2013A00096","name":"Charities (Consequential Amendments and Transitional Provisions) Act 2013","slug":"charities-consequential-amendments-and-transitional-provisions-act-2013","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"96 of 2013","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8447,"registerId":"commonwealth-C2013A00096-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Charities (Consequential Amendments and Transitional Provisions) Act 2013.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

28 June 2013

2. Schedule 1, Parts 1 and 2

At the same time as the Charities Act 2013 commences.

1 January 2014

3. Schedule 1, Part 3

The later of:

(a) immediately after the commencement of the Charities Act 2013; and

(b) the time item 44 of Schedule 1 to the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2013 commences.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

Does not commence

4. Schedule 1, Part 4

Immediately after the time specified in the Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2013 for the commencement of item 33 of Schedule 1 to that Act.

However, the provision(s) do not commence at all if that item commences before the time the Charities Act 2013 commences.

Does not commence

5. Schedule 2

At the same time as the Charities Act 2013 commences.

1 January 2014

\n```\n\n> Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Schedule(s)","content":"#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\nSchedule 1—Consequential amendments\n\nPart 1—Main amendments\n\nActs Interpretation Act 1901\n\n1 Section 2B\n\nInsert:\n\n> charitable has the meaning given by Part 2 of the Charities Act 2013.\n\n2 Section 2B\n\nInsert:\n\n> charitable purpose has the meaning given by Part 3 of the Charities Act 2013.\n\n3 Section 2B\n\nInsert:\n\n> charity has the meaning given by Part 2 of the Charities Act 2013.\n\nAge Discrimination Act 2004\n\n4 Section 34\n\nRepeal the section, substitute:","sortOrder":2},{"sectionNumber":"34","sectionType":"section","heading":"Charities","content":"#### 34 Charities\n\n This Part does not:\n (a) affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n (i) confers benefits for charitable purposes; or\n (ii) enables such benefits to be conferred;\n wholly or in part on persons of a particular age; or\n (b) make unlawful any act done to give effect to such a provision.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n5 Section 195‑1 (paragraph (b) of the definition of ACNC‑registered religious institution)\n\nOmit “item 3”, substitute “item 4”.\n\nAustralian Charities and Not‑for‑profits Commission Act 2012\n\n6 Subsection 25‑5(4) (note)\n\nOmit “that is the relief of poverty, sickness or the needs of the aged”, substitute “of advancing social or public welfare”.\n\n7 Subsections 25‑5(5) and (6)\n\nRepeal the subsections, substitute:\n\n (5) The table is as follows:\n\n```html\n

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

\n```\n\n> Note 1: For the definition of charity, see the Charities Act 2013.\n\n> 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).\n\n Trusts\n (6) Section 18 of the Charities Act 2013 (Cy pres and similar schemes) applies:\n (a) for the purposes of this Act; or\n (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;\n in the same way as that section 18 applies for the purposes of that Act.\n\n8 Subsection 60‑95(2) (example)\n\nOmit “relieve poverty”, substitute “advance social or public welfare”.\n\n9 Paragraph 205‑35(1)(b)\n\nOmit “item 3 of the table in subsection 25‑5(5) (Entity with a purpose that is the advancement of”, substitute “item 4 of the table in subsection 25‑5(5) (Entity with a purpose of advancing”.\n\nCriminal Code Act 1995\n\n10 Section 268.46 of the Criminal Code\n\nBefore “A person”, insert “(1)”.\n\n11 At the end of section 268.46 of the Criminal Code\n\nAdd:\n\n (2) The definitions of charitable purpose in subsection 12(1) of the Charities Act 2013 and section 2B of the Acts Interpretation Act 1901 do not apply to this section.\n\n12 Section 268.80 of the Criminal Code\n\nBefore “A person”, insert “(1)”.\n\n13 At the end of section 268.80 of the Criminal Code\n\nAdd:\n\n (2) The definitions of charitable purpose in subsection 12(1) of the Charities Act 2013 and section 2B of the Acts Interpretation Act 1901 do not apply to this section.\n\nDisability Discrimination Act 1992\n\n14 Section 49\n\nRepeal the section, substitute:","sortOrder":3},{"sectionNumber":"49","sectionType":"section","heading":"Charities","content":"#### 49 Charities\n\n This Part does not:\n (a) affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n (i) confers benefits for charitable purposes; or\n (ii) enables such benefits to be conferred;\n wholly or in part on persons who have a disability or a particular disability; or\n (b) make unlawful any act done to give effect to such a provision.\n\nFringe Benefits Tax Assessment Act 1986\n\n15 Subparagraph 58(1)(a)(iii)\n\nOmit “item 3”, substitute “item 4”.\n\n16 Subsection 136(1) (paragraph (b) of the definition of registered health promotion charity)\n\nOmit “item 5”, substitute “item 13”.\n\n17 Subsection 136(1) (paragraph (b) of the definition of registered public benevolent institution)\n\nOmit “item 6”, substitute “item 14”.\n\n18 Subsection 136(1) (paragraph (b) of the definition of registered religious institution)\n\nOmit “item 3”, substitute “item 4”.\n\nIncome Tax Assessment Act 1936\n\n19 Subsection 121F(1) (paragraph (aa) of the definition of relevant exempting provision)\n\nOmit “50‑20,”.\n\n20 Subsection 121F(1) (paragraph (cb) of the definition of relevant exempting provision)\n\nOmit “and” (last occurring).\n\n21 Subsection 128F(9) (paragraph (a) of the definition of company)\n\nRepeal the paragraph, substitute:\n\n (a) the trust is not a charity; and\n\n22 Paragraph 272‑90(7)(a) in Schedule 2F\n\nOmit “, 50‑10 or 50‑20”, substitute “or 50‑10”.\n\nIncome Tax Assessment Act 1997\n\n23 Section 11‑5 (table item headed “funds established by will or trust”)\n\nRepeal the item.\n\n24 Subsection 30‑45(1) (table item 4.1.3, column headed “Fund, authority or institution”)\n\nOmit “relief of persons in Australia who are in necessitous circumstances”, substitute “purpose of relieving the necessitous circumstances of one or more individuals who are in Australia”.\n\n25 Section 30‑315 (table item 79, column without a heading)\n\nOmit “persons in”.\n\n26 Subparagraph 43‑55(1)(a)(i)\n\nOmit “50‑20,”.\n\n27 Section 50‑5 (note 1)\n\nOmit “charitable institutions, funds and trusts”, substitute “charities”.\n\n28 Section 50‑20\n\nRepeal the section.\n\n29 Section 50‑52 (heading)\n\nOmit “items 1.1 and 4.1”, substitute “item 1.1”.\n\n30 Subsection 50‑52(1)\n\nOmit “or 4.1”.\n\n31 Section 50‑100\n\nOmit “charitable institutions and trust funds for charitable purposes”, substitute “charities”.\n\n32 Subsection 50‑110(2)\n\nOmit “or item 4.1 of the table in section 50‑20”.\n\n33 Paragraphs 50‑110(5)(a), (b) and (c)\n\nRepeal the paragraphs, substitute:\n\n (a) the entity must meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table in section 50‑5; or\n (b) both of the following conditions must be met:\n (i) the entity must not have carried on any activities as a charity;\n (ii) there must be reasonable grounds for believing that the entity will meet the relevant conditions referred to in the column headed “Special conditions” of item 1.1 of the table.\n\n34 Subsection 207‑115(2) (heading)\n\nOmit “charitable or other institutions”, substitute “charities”.\n\n35 Paragraph 207‑115(2)(a)\n\nOmit “or item 4.1 of the table in section 50‑20”.\n\n36 Subsection 995‑1(1) (paragraph (b) of the definition of registered health promotion charity)\n\nOmit “item 5”, substitute “item 13”.\n\n37 Subsection 995‑1(1) (paragraph (b) of the definition of registered public benevolent institution)\n\nOmit “item 6”, substitute “item 14”.\n\nRacial Discrimination Act 1975\n\n38 Subsections 8(2) and (3)\n\nRepeal the subsections, substitute:\n\n Charities\n (2) This Part does not:\n (a) affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n (i) confers benefits for charitable purposes; or\n (ii) enables such benefits to be conferred;\n on persons of a particular race, colour or national or ethnic origin; or\n (b) make unlawful any act done to give effect to such a provision.\n\nSex Discrimination Act 1984\n\n39 Section 36\n\nRepeal the section, substitute:","sortOrder":4},{"sectionNumber":"36","sectionType":"section","heading":"Charities","content":"#### 36 Charities\n\n Divisions 1 and 2 do not:\n (a) affect a provision (whether made before or after the commencement of this Part) of the governing rules (within the meaning of the Australian Charities and Not‑for‑profits Commission Act 2012) of a registered charity, if the provision:\n (i) confers benefits for charitable purposes; or\n (ii) enables such benefits to be conferred;\n wholly or in part on persons of a class identified by reference to any one or more of the grounds of discrimination referred to in this Act; or\n (b) make unlawful any act done to give effect to such a provision.\n\nSocial Security Act 1991\n\n40 Subsection 23(1) (paragraph (b) of the definition of registered public benevolent institution)\n\nOmit “item 6”, substitute “item 14”.\n\n41 Subsection 23(1) (paragraph (b) of the definition of registered religious institution)\n\nOmit “item 3”, substitute “item 4”.\n\n42 Subparagraph 1157J(1)(a)(iii)\n\nOmit “item 3”, substitute “item 4”.\n\nPart 2—Extension of Charitable Purpose Act 2004\n\n43 The whole of the Act\n\nRepeal the Act.\n\nPart 3—Charities Act 2013\n\n44 Subsection 3(1)\n\nInsert:\n\n> not‑for‑profit entity has the meaning given by the Income Tax Assessment Act 1997.\n\nPart 4—Tax Laws Amendment (Special Conditions for Not‑for‑profit Concessions) Act 2013\n\n45 Items 33 and 40 of Schedule 1\n\nRepeal the items.\n\n46 Schedule 1 (heading relating to the Extension of Charitable Purpose Act 2004)\n\nRepeal the heading.\n\n47 Item 67 of Schedule 1\n\nRepeal the item.\n\nSchedule 2—Transitional provisions\n\nPart 1—Dictionary\n\n1 Dictionary\n\nIn this Schedule:\n\nACNC Act means the Australian Charities and Not‑for‑profits Commission Act 2012.\n\napproved form has the meaning given by the ACNC Act.\n\ncommencement day means the day on which this Schedule commences.\n\nendorsed as a contributing fund means endorsed under Subdivision 50‑B of the Income Tax Assessment Act 1997 as exempt from income tax because of being covered by item 4.1 of the table in section 50‑20 of that Act (Funds contributing to other funds).\n\nPart 2—Registration\n\nDivision 1—Registered entities\n\n2 Registration—old subtypes equivalent to new subtypes\n\nRegistration\n\n(1) The Commissioner of the ACNC is treated as having registered an entity under Division 30 of the ACNC Act on the commencement day as the subtype of entity mentioned in column 2 of an item of the table in subitem (3) if, on the day before the commencement day, the entity is registered as the subtype of entity mentioned in column 1 of that item.\n\nApplications for registration\n\n(2) An application for registration under Division 30 of the ACNC Act as the subtype of entity mentioned in column 1 of an item of the table in subitem (3) is treated, from the commencement day, as being an application for registration as the subtype of entity mentioned in column 2 of that item, if:\n\n (a) the application was made before the commencement day; and\n (b) on the day before the commencement day, the Commissioner of the ACNC had neither registered the applicant nor refused the application.\n\nTable\n\n(3) The table is as follows:\n\n```html\n

Corresponding subtypes

Item

Column 1

Subtype of entity mentioned in column 2 of the following item of the table in subsection 25‑5(5) of the ACNC Act, as in force on the day before the commencement day:

Column 2

Subtype of entity mentioned in column 2 of the following item of the table in subsection 25‑5(5) of the ACNC Act, as amended by this Act:

1

item 2 (education)

item 2 (education)

2

item 3 (religion)

item 4 (religion)

3

item 5 (prevention or the control of diseases in human beings)

item 13 (prevention or the control of diseases in human beings)

4

item 6 (public benevolent institution)

item 14 (public benevolent institution)

5

item 7 (child care services)

item 3 (social or public welfare)

\n```\n\n3 Registration—old subtypes possibly equivalent to new subtypes\n\nRegistration\n\n(1) The Commissioner of the ACNC is treated as having registered an entity under Division 30 of the ACNC Act on the commencement day as the subtype of entity mentioned in column 2 of an item of the table in subitem (3) if:\n\n (a) on the day before the commencement day, the entity is registered as the subtype of entity mentioned in column 1 of that item; and\n (b) the entity notifies the Commissioner that, on the commencement day, the entity meets the description of the subtype of entity mentioned in column 2 of that item.\n\nApplications for registration\n\n(2) An application for registration under Division 30 of the ACNC Act as the subtype of entity mentioned in column 1 of an item of the table in subitem (3) is treated, from the commencement day, as being an application for registration as the subtype of entity mentioned in column 2 of that item, if:\n\n (a) the application was made before the commencement day; and\n (b) on the day before the commencement day, the Commissioner of the ACNC had neither registered the applicant nor refused the application; and\n (c) the applicant requests the Commissioner to treat the application as being an application for registration as the subtype of entity mentioned in column 2 of that item.\n\nTable\n\n(3) The table is as follows:\n\n```html\n

Corresponding subtypes

Item

Column 1

Subtype of entity mentioned in column 2 of the following item of the table in subsection 25‑5(5) of the ACNC Act, as in force on the day before the commencement day:

Column 2

Subtype of entity mentioned in column 2 of the following item of the table in subsection 25‑5(5) of the ACNC Act, as amended by this Act:

1

item 1 (relief of poverty, sickness or the needs of the aged)

item 1 (health)

2

item 1 (relief of poverty, sickness or the needs of the aged)

item 3 (social or public welfare)

3

item 4 (another purpose that is beneficial to the community)

item 1 (health)

4

item 4 (another purpose that is beneficial to the community)

item 3 (social or public welfare)

5

item 4 (another purpose that is beneficial to the community)

item 5 (culture)

6

item 4 (another purpose that is beneficial to the community)

item 6 (reconciliation, mutual respect and tolerance between groups of individuals that are in Australia)

7

item 4 (another purpose that is beneficial to the community)

item 7 (human rights)

8

item 4 (another purpose that is beneficial to the community)

item 8 (advancing the security or safety of Australia or the Australian public)

9

item 4 (another purpose that is beneficial to the community)

item 9 (preventing or relieving the suffering of animals)

10

item 4 (another purpose that is beneficial to the community)

item 10 (natural environment)

11

item 4 (another purpose that is beneficial to the community)

item 11 (purposes beneficial to the general public and analogous to the other charitable purposes)

12

item 4 (another purpose that is beneficial to the community)

item 12 (advancing public debate)

\n```\n\nNotices and requests\n\n(4) A notice given under paragraph (1)(b), or a request made under paragraph (2)(c), must be:\n\n (a) in the approved form; and\n (b) given to the Commissioner during the period of 18 months starting on the commencement day.\n\nNote: Subdivision 175‑B of the ACNC Act imposes an administrative penalty if the notice or request contains a statement that is false or misleading in a material particular.\n\nDivision 2—Funds contributing to other funds\n\n4 Funds contributing to other funds\n\n(1) This item applies to a fund that, on the day before the commencement day, is endorsed as a contributing fund.\n\n(2) The Commissioner of Taxation is treated as having endorsed the fund under Subdivision 50‑B of the Income Tax Assessment Act 1997 on the commencement day as exempt from income tax because the fund is covered by item 1.1 of the table in section 50‑5 of that Act (registered charity).\n\n(3) The Commissioner of the ACNC is treated as having registered the fund on the commencement day under Division 30 of the ACNC Act as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act (charity).\n\n(4) The purpose the fund has, on the day before the commencement day, is treated as being a charitable purpose during the period:\n\n (a) starting on the commencement day; and\n (b) ending on the day (if any) the fund ceases to be entitled to be endorsed as a contributing fund (disregarding the amendments made by Schedule 1 to this Act).\n\n5 Opt‑out\n\nIf, during the period of 12 months starting on the commencement day, a fund notifies the Commissioner of the ACNC, in the approved form, that the fund does not want item 4 to apply to the fund:\n\n (a) item 4 does not apply, and is taken never to have applied, to the fund; and\n (b) the Commissioner of Taxation is treated as having revoked, on the day before the commencement day, the entity’s endorsement mentioned in paragraph 426‑5(h) in Schedule 1 to the Taxation Administration Act 1953.\n\nPart 3—Purposes of registered charitable trusts\n\n6 Purpose of relief of poverty treated as being for public benefit\n\nFor the purposes of the Charities Act 2013, a purpose that a trust has on the day before the commencement day is treated, from the commencement day, as being for the public benefit, if:\n\n (a) the purpose is the relief of poverty; and\n (b) on the day before the commencement day, the trust is registered under the ACNC Act as the subtype of entity mentioned in column 2 of item 1 of the table in subsection 25‑5(5) of that Act, as in force on the day before the commencement day.\n\nPart 4—Charitable purposes\n\n7 Charitable purposes\n\nFor the purposes of paragraph (k) of the definition of charitable purpose in subsection 12(1) of the Charities Act 2013, a purpose:\n\n (a) that, on the day before the commencement day, was a charitable purpose; and\n (b) to which paragraphs (a) to (j) and (l) of that definition do not apply;\n\nis 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.","sortOrder":5}],"analysis":{"summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"The Act did exactly what it said it would do: it made consequential amendments to align existing legislation with the new Charities Act 2013, and provided transitional provisions to manage the changeover for existing registered charities. There is no evidence of scope creep — the changes, while extensive, are all logically connected to the central task of implementing the new statutory definition of charity across Commonwealth law."},"complexity_factors":["Amends more than 10 separate Acts simultaneously, requiring the reader to cross-reference multiple pieces of legislation","Complex staged commencement provisions — different parts of the Act commenced at different times, some contingent on other Acts commencing, and some provisions never commenced at all","Extensive use of cross-referencing table items (e.g. 'item 3' becomes 'item 4') that are meaningless without access to the underlying Acts","Transitional provisions require careful mapping of old charity subtypes to new subtypes, with different rules depending on whether the mapping is automatic or requires the organisation to notify the regulator","Interaction with multiple taxation regimes (income tax, fringe benefits tax, GST) each with their own technical provisions","Part 3 of Schedule 1 did not commence, adding a layer of conditional complexity","Two separate transitional mechanisms for registration (automatic vs. notification-based) with different timeframes and conditions","Opt-out mechanism for 'contributing funds' with retrospective deemed effect (treated as never having applied)","Relies heavily on knowledge of prior law (old ACNC registration categories, old tax exemptions) to understand what changed","Interaction with criminal law carve-outs adds an unexpected dimension requiring understanding of international criminal law context"],"plain_english_summary":"## What This Law Does\n\nThis is a \"housekeeping\" law that updated a large number of other Australian laws to align with the new *Charities Act 2013*, which for the first time gave Australia a single, statutory (written-in-law) definition of what a \"charity\" is.\n\n## Who It Affects\n\nThis law matters to:\n- **Charities and not-for-profit organisations** already registered with the Australian Charities and Not-for-profits Commission (ACNC — the national regulator for charities)\n- **Religious institutions, schools, hospitals, welfare organisations, environmental groups, human rights bodies, animal welfare groups**, and others that may qualify as charities\n- **Employers** who provide fringe benefits (work perks) through registered charities\n- **Taxpayers and donors** whose tax treatment depends on an organisation's charitable status\n\n## What It Actually Changed\n\n**1. Updated the legal dictionary** \nThe *Acts Interpretation Act 1901* (the law that defines common terms used across all legislation) was updated to include the new statutory meanings of \"charity\", \"charitable\" and \"charitable purpose\" — drawn from the new *Charities Act 2013*.\n\n**2. Expanded the categories of charitable purpose** \nThe old law recognised only a handful of charitable categories (e.g. relief of poverty, education, religion). The new framework recognises **12 specific charitable purposes**, including:\n- Advancing health\n- Advancing education\n- Advancing social or public welfare\n- Advancing religion\n- Advancing culture\n- Promoting reconciliation and tolerance\n- Promoting or protecting human rights\n- Advancing national security or safety\n- Preventing or relieving animal suffering\n- Advancing the natural environment\n- Other purposes beneficial to the general public\n- Advancing public debate\n\n**3. Updated anti-discrimination laws** \nThe charity exemptions in the *Age Discrimination Act*, *Disability Discrimination Act*, *Racial Discrimination Act*, and *Sex Discrimination Act* were rewritten. Registered charities can still provide benefits to specific groups (e.g. elderly people, people with disabilities) without breaching discrimination law — but only if those benefits align with their charitable purposes.\n\n**4. Updated tax laws** \nSeveral provisions in the income tax and fringe benefits tax laws were updated to reflect the new charity categories and numbering system. Notably, a separate old tax exemption for \"charitable trust funds\" (section 50-20 of the *Income Tax Assessment Act 1997*) was **abolished** — these entities are now simply treated as charities under the main framework.\n\n**5. Repealed an old law** \nThe *Extension of Charitable Purpose Act 2004* — which had temporarily broadened the definition of charity for certain purposes — was **fully repealed**, as the new *Charities Act 2013* made it redundant.\n\n**6. Protected existing registrations (transitional provisions)** \nOrganisations already registered with the ACNC under the old categories were automatically moved across to the closest equivalent new category. For example:\n- Old \"relief of poverty, sickness or needs of the aged\" → may now be \"health\" or \"social or public welfare\"\n- Old \"child care services\" → now \"social or public welfare\"\n- Old \"religion\" (item 3) → now \"religion\" (item 4, renumbered)\n\nSome organisations needed to notify the ACNC within **18 months** if they wanted to be moved to a specific new category.\n\n**7. Carved out criminal law** \nThe new statutory definition of \"charitable purpose\" was explicitly excluded from applying to two sections of the *Criminal Code* dealing with crimes against humanity — to prevent unintended consequences in that context.\n\n## Why It Matters\n\nBefore the *Charities Act 2013*, the meaning of \"charity\" in Australian law came from centuries-old English court decisions, not from a clear written law. This made it uncertain and inconsistent. This Act updated all the other laws that refer to charities so they use the new, clear statutory definition — affecting tax concessions, anti-discrimination exemptions, and the registration system for tens of thousands of Australian charities."},"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"Schedule 2, Part 2, Division 2, Item 5 (Opt-out)","severity":"high","reasoning":"Item 4 deems the fund to have been registered and endorsed as a charity from commencement day. Item 5 then deems those events to have never occurred, and further deems the Commissioner to have revoked an endorsement on the day before commencement day — a day on which item 4 had not yet operated. This produces an irresolvable temporal paradox: the revocation precedes the grant, and the fund must have been endorsed (so as to be capable of opting out) and simultaneously never endorsed.","confidence":0.82,"description":"The opt-out provision creates a retroactive legal fiction that is internally self-defeating: if a fund opts out, item 4 is 'taken never to have applied' to the fund, yet the opt-out can only be exercised during the 12 months after commencement day — a period during which item 4 was simultaneously deemed to have been in force and then retrospectively never in force. The Commissioner of Taxation is also treated as having 'revoked on the day before the commencement day' an endorsement that, on that very day, still existed by operation of item 4(1). A revocation cannot precede the commencement of the thing it purports to revoke."},{"type":"other","section":"Schedule 2, Part 2, Item 3, subitem (3), items 1 and 2","severity":"medium","reasoning":"Items 1 and 2 of the table in Schedule 2, item 3(3) both map from the same old subtype ('relief of poverty, sickness or the needs of the aged') to different new subtypes ('health' and 'social or public welfare'). An entity could notify for both under item 3(1)(b), and nothing in the Act prevents this or specifies the consequence. The ACNC Act's registration framework treats subtypes as discrete, so dual registration creates regulatory incoherence.","confidence":0.72,"description":"A single entity registered under the old 'item 1 — relief of poverty, sickness or the needs of the aged' subtype may simultaneously self-notify into either 'item 1 (health)' or 'item 3 (social or public welfare)' under the new regime. There is no mechanism to resolve which subtype prevails if an entity notifies for both, nor any prohibition on dual notification. The legislation therefore permits an entity to hold two mutually distinct subtypes derived from one prior registration, with no hierarchy or tie-breaker."},{"type":"circular_definition","section":"Schedule 2, Part 4, Item 7","severity":"medium","reasoning":"Paragraph (k) requires that a purpose be 'beneficial to the general public and may reasonably be regarded as analogous to, or within the spirit of' the other listed purposes. Item 7 bypasses this requirement entirely by deeming the analogy to exist whenever the purpose was previously charitable. This collapses the meaning of 'analogous' into 'previously recognised,' making the analogical criterion circular — a purpose satisfies paragraph (k) because it was charitable, and it was charitable partly because it satisfies paragraph (k).","confidence":0.75,"description":"Item 7 deems any pre-commencement charitable purpose (not covered by paragraphs (a)-(j) or (l) of the new definition) to satisfy paragraph (k) — the catch-all 'analogous to' category. This renders paragraph (k)'s requirement of analogy meaningless: a purpose that was charitable under the old law is automatically treated as analogous to the new charitable purposes, even if no genuine analogy exists. The provision substitutes legal fiction for the substantive analogical reasoning paragraph (k) requires."},{"type":"impossible_compliance","section":"Section 2, Commencement Table, Item 3 (Schedule 1, Part 3)","severity":"medium","reasoning":"A provision that is enacted but stated never to have commenced creates a legislative dead letter. Any part of the Charities Act 2013 or other legislation relying on the definition of 'not-for-profit entity' as inserted by item 44 of Schedule 1 would reference a definition that legally does not exist. This is confirmed by Column 3 explicitly recording 'Does not commence', meaning the legislative drafter anticipated but failed to achieve the dual-commencement condition.","confidence":0.85,"description":"Schedule 1, Part 3 (item 44, inserting a definition of 'not-for-profit entity' into the Charities Act 2013) is stated in Column 3 as 'Does not commence.' The Act thereby enacts a provision that was designed never to operate. The consequence is that the Charities Act 2013 lacks the definition of 'not-for-profit entity' that item 44 was intended to insert, because the contingent commencement condition — that item 44 of the Tax Laws Amendment Act 2013 also commence — was apparently never met."},{"type":"retroactive_impossibility","section":"Schedule 2, Part 2, Item 3, subitem (4)","severity":"low","reasoning":"The entity must certify a present-tense condition ('meets the description ... on the commencement day') at a point up to 18 months after that day. This creates evidential and compliance difficulties: the entity declares a historical fact as if it were current, with no prescribed means of proof and an administrative penalty for false statements (per the note to subitem (4)). The combination of an 18-month window and a commencement-day condition is in tension.","confidence":0.65,"description":"An entity must give notice to the Commissioner 'during the period of 18 months starting on the commencement day' to convert its registration to a new subtype under item 3. However, item 3(1)(b) requires the entity to notify that it 'meets the description of the subtype ... on the commencement day.' The entity is therefore required to make a declaration about its status on a date already in the past at the time of notification, based on facts that may be difficult or impossible to reconstruct retrospectively, and for which there is no evidentiary standard specified in the Act."}],"contradictions":[{"severity":"low","section_a":"Schedule 1, Part 1, Items 10-11 and 12-13 (Criminal Code Act 1995, ss 268.46 and 268.80)","section_b":"Schedule 1, Part 1, Items 1-3 (Acts Interpretation Act 1901, s 2B)","confidence":0.6,"description":"Items 1-3 insert definitions of 'charitable', 'charitable purpose' and 'charity' into the Acts Interpretation Act 1901 s 2B, which by operation of that Act apply to all Commonwealth legislation unless contrary intention appears. Items 11 and 13 then expressly exclude those definitions from applying to Criminal Code ss 268.46 and 268.80. The exclusion is redundant if the Criminal Code already contains a contrary intention, or may create uncertainty about whether the exclusion itself implies the definitions would otherwise apply to other provisions of the Criminal Code where no exclusion is stated."},{"severity":"medium","section_a":"Schedule 2, Part 3, Item 6 (Purpose of relief of poverty treated as for public benefit)","section_b":"Schedule 2, Part 2, Item 3(3), Items 1 and 2 (Registration transition for 'relief of poverty, sickness or the needs of the aged')","confidence":0.68,"description":"Item 6 specifically preserves the 'public benefit' status of a trust whose purpose is 'relief of poverty' — but only where that trust was registered under old item 1 immediately before commencement. Item 3 allows entities registered under old item 1 to transition to either new item 1 (health) or new item 3 (social or public welfare). An entity that transitions to new item 3 (social or public welfare) may still have a 'relief of poverty' purpose, yet item 6's protection is confined to purposes of trusts registered under old item 1 'as in force on the day before the commencement day.' Once the entity transitions under item 3, it may no longer be registered under old item 1 for purposes of item 6, potentially losing the public benefit presumption the provision was designed to preserve."},{"severity":"medium","section_a":"Schedule 1, Part 1, Item 43 (Repeal of Extension of Charitable Purpose Act 2004)","section_b":"Schedule 2, Part 4, Item 7 (Charitable purposes — transitional deeming)","confidence":0.7,"description":"Item 43 repeals the Extension of Charitable Purpose Act 2004 in its entirety. That Act extended the meaning of charitable purpose to include certain self-help and community activities. Item 7 of Schedule 2 purports to preserve as charitable any purpose that 'on the day before commencement day, was a charitable purpose' by deeming it to satisfy paragraph (k). However, purposes that were 'charitable' solely by operation of the repealed Extension Act are simultaneously being repealed (losing their statutory basis) and preserved (via item 7's deeming). The mechanism for determining which purposes were 'charitable' on the day before commencement, if the very Act creating them is repealed at the same moment, is legally ambiguous."},{"severity":"medium","section_a":"Section 2, Commencement Table, Item 4 (Schedule 1, Part 4)","section_b":"Section 2, Commencement Table, Item 3 (Schedule 1, Part 3)","confidence":0.63,"description":"Schedule 1, Part 4 (items 45-47) repeals items 33 and 40 of Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013. Part 4 commences immediately after item 33 of that Act commences, but does not commence if item 33 commences before the Charities Act 2013 commences. Part 3 (item 44) requires both the Charities Act 2013 and item 44 of the same Tax Laws Amendment Act to have commenced. The result is that the commencement of the two Parts is mutually contingent on events in the same third Act, creating a potential scenario where Part 4 repeals item 33 of the Tax Laws Amendment Act before Part 3's precondition (that item 44 of the same Act has commenced) is determinable — since items 33 and 44 of that Act are in the same Schedule and may be interdependent."}]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"This Act changes the legal scope of how existing Commonwealth statutes recognise and treat charities by replacing older local definitions and references with the Charities Act 2013 meanings, repealing the Charitable Purpose Act 2004 (Schedule 1, item 43), and remapping old ACNC registration subtypes to new subtypes (Schedule 2, Part 2). Concretely, that means: (a) statutory references throughout several Acts now point to the Charities Act 2013 definitions (Schedule 1, items 1–3 and many consequential amendments), (b) some classes of entities and funds are treated as registered/endorsed for tax and ACNC purposes on the commencement day unless they opt out (Schedule 2, items 4–5), and (c) certain trust purposes are specifically preserved as public benefit under the Charities Act (Schedule 2, item 6). The Act therefore alters the legal classification and administrative treatment of entities previously governed by the old provisions; those changes are substantive for registration and tax status and procedural for administrative reclassification. The amendments are subject to conditional commencements (section 2) and time‑limited procedural steps (Schedule 2), which affect how and when the scope changes take effect."},"complexity_factors":["Large number of consequential amendments across many Acts (tax, criminal, anti‑discrimination, administrative) requiring careful cross‑referencing (Schedule 1, multiple items).","Detailed transitional mapping tables that convert many old ACNC subtypes into new subtypes with different treatments (Schedule 2, Part 2, tables).","Time‑limited administrative steps for affected entities (approved‑form notices/requests within 12 or 18 months) creating procedural complexity (Schedule 2, items 2(4), 3(4), 5).","Conditional commencement rules that tie certain provisions to the commencement of items in other Acts, creating inter‑legislative dependency and timing risk (section 2, items 2–4).","Tax law interactions that change endorsement and exemption references, affecting income tax and fringe benefits rules (Schedule 1, many tax items).","Mixed substantive and procedural changes (definition substitutions, repeals, discretionary administrative treatments and opt‑out mechanics).","Exceptions and exclusions in specialized areas (Criminal Code exclusions for application of the Charities Act definitions) that require attention to context (Schedule 1, items 10–13)."],"plain_english_summary":"What this law does (mechanically)\n\n- Adopts the Charities Act 2013 definitions across other Commonwealth statutes. The Acts Interpretation Act 1901 is amended so the words \"charitable\", \"charitable purpose\" and \"charity\" refer to the meanings given in the Charities Act 2013 (Schedule 1, items 1–3).\n- Updates or replaces cross‑references and wording in a number of Commonwealth Acts (for example, anti‑discrimination laws, tax laws, the Criminal Code and the ACNC Act) so those laws work with the new Charities Act definitions and the ACNC registration regime (Schedule 1, many items such as 4, 5, 6, 8–9, 10–13, 14, 15–19, 23–42 and others).\n- Repeals the Charitable Purpose Act 2004 (Schedule 1, item 43).\n- Makes consequential changes to tax law references and to items in tax schedules so that tax concessions and endorsement rules point to the new Charities Act categories (Schedule 1, multiple items including 5, 15–18, 26–37, 40–42 and Parts 3–4).\n- Provides transitional arrangements for existing ACNC registrations and endorsed funds so they are treated as registered/endorsed under the new schema on the commencement day, with specific mapping tables that convert old subtypes to new subtypes (Schedule 2, Part 2, items 2–3 and tables).\n- Treats certain contributing funds as registered charities and endorsed for tax purposes on the commencement day unless the fund opts out within 12 months (Schedule 2, items 4–5).\n- Sets transitional rules that treat certain trust purposes (for example, relief of poverty) as continuing to qualify as public benefit for the Charities Act 2013 (Schedule 2, items 6–7).\n- Contains detailed commencement rules controlling when different parts start (section 2 table). Some items commence with the Charities Act 2013; others commence only if particular provisions of related tax legislation also commence (section 2, items 2–4).\n\nWho is affected and who decides\n\n- Registered charities and entities that were registered under the ACNC regime before the commencement day are directly affected. The Act changes how their subtype is labelled and how some existing purposes are treated for the Charities Act and tax law (Schedule 2, items 2–3, 4).\n- Contributing funds endorsed under the income tax rules are affected: they are treated as registered charities and endorsed for tax purposes on the commencement day unless they notify the ACNC Commissioner to opt out (Schedule 2, items 4–5).\n- The Commissioner of the ACNC and the Commissioner of Taxation have specific administrative roles created by the transitional rules: the ACNC Commissioner is treated as having registered or will register entities on the commencement day under the mappings; the Commissioner of Taxation is treated as having endorsed certain funds (Schedule 2, items 2(1)–(3), 4(2)–(3)).\n- Charities will need to give notices or requests in the approved form within set time limits if they want certain transitional treatments (Schedule 2, items 2(4), 3(4), 5). The Act notes an ACNC administrative‑penalty regime applies if notices or requests are false or misleading (Schedule 2, item 2(4) note).\n\nWhy the text does this (stated purpose and mechanical test against costs and trade‑offs)\n\n- The text aligns many Commonwealth laws with the Charities Act 2013 definitions and the ACNC registration categories. That alignment is achieved by substituting definitions and cross‑references (Schedule 1, many items) and by mapping old registration subtypes to the new subtypes so existing registrations and tax endorsements keep effect on the commencement day (Schedule 2, Parts 2–4).\n\nTesting that stated alignment against costs, incentives and trade‑offs (source‑grounded):\n\n- Who pays (directly or indirectly): registered charities and endorsed funds bear the compliance activity — they may need to submit notices or requests in an approved form within the time windows set (Schedule 2, items 2(4), 3(4), 5). They may also incur legal or administrative costs to confirm how their purposes now map into the Charities Act categories (Schedule 2, items 6–7). The two Commissioners (ACNC and Taxation) carry administrative work implementing the treated registrations and endorsements (Schedule 2, items 2 and 4).\n- Decisions and discretion: the ACNC Commissioner is treated as having performed registrations or will register entities according to the mapping tables; but charities must notify or request reclassification in some mapped cases (Schedule 2, items 2–3). That creates administrative discretion around accepting forms and applying mappings.\n- Compliance burden and timing risk: several transitional steps require action in a limited period (for example, notices or requests must be in the approved form and given within 18 months for subtype changes or within 12 months for opting out of automatic treatment) (Schedule 2, items 2(4), 3(4), 5). If a charity or fund misses those windows it will be treated under the default mappings in the Schedule.\n- Interaction with tax treatment: the Act changes which statutory table items are referenced by tax laws and treats some funds as endorsed or registered for tax purposes from the commencement day (Schedule 1 tax amendments; Schedule 2, item 4). That creates potential tax‑status consequences for funds unless they opt out (Schedule 2, item 5).\n- Conditional commencement and implementation risk: some provisions only commence when other specified items of a related tax amendment Act commence, or not at all unless both linked events happen (section 2, items 3–4). That can leave parts of the Act inoperative if the linked items do not commence, creating timing uncertainty for affected entities.\n\nConcrete mechanisms to watch for (source citations)\n\n- Definitions: Acts Interpretation Act amendments adopting the Charities Act meanings (Schedule 1, items 1–3).\n- Anti‑discrimination carve‑outs for registered charities’ governing rules: Age Discrimination s34 replacement (Schedule 1, item 4), Disability Discrimination s49 (item 14), Race Discrimination s38 (item 38), Sex Discrimination s39 (item 39).\n- Registration mappings and required notices/requests: Schedule 2, Part 2 (items 2–3) and the tables in those items; approved‑form timing limits (Schedule 2, items 2(4), 3(2)(c), 3(4)).\n- Treatment of contributing funds and opt‑out: Schedule 2, items 4–5.\n- Transitional treatment of trust purposes and charitable‑purpose analogies: Schedule 2, items 6–7.\n- Conditional commencements: section 2 table and notes (section 2, items 2–4).\n\nBottom line (mechanical effect)\n\nThis Act does not create a new standalone charity test; it operates to change wording and cross‑references in many Commonwealth laws so those laws point to the Charities Act 2013 definitions, to repeal an older Act dealing with charitable purposes, and to provide detailed transitional steps that treat previously registered or endorsed entities as falling into the new ACNC categories (subject to limited notice/opt‑out rights and conditional commencements)."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose: consequential amendments and transitional provisions supporting the Charities Act 2013. While it touches many areas of law (tax, discrimination, social security), this breadth is inherent to its function as a 'patch' Act ensuring legislative consistency. It does not expand beyond the technical implementation of the new charity framework."},"complexity_factors":["Extensive cross-referencing to the Charities Act 2013, ACNC Act 2012, and multiple tax and discrimination statutes","Complex commencement provisions with conditional triggers (5 separate commencement scenarios, some contingent on other Acts)","Detailed transitional tables mapping old registration subtypes to new ones (14 new subtypes replacing 7 old ones)","Nested conditional logic in transitional provisions (e.g., automatic conversion vs. elective conversion with 18-month windows)","Repeal and replacement of provisions across 12+ different Acts including Income Tax Assessment Acts, Fringe Benefits Tax Act, and four discrimination Acts","Specific 'opt-out' mechanisms for certain funds with 12-month windows","Technical amendments to defined terms in multiple statutes requiring precise alignment"],"plain_english_summary":"This Act is a 'clean-up' law that makes technical changes to other legislation to support the new **Charities Act 2013**. It doesn't create new charity rules itself—it updates dozens of existing laws to reference the new definitions and categories.\n\n**What it does:**\n\n* **Updates definitions** across Commonwealth law (tax, discrimination, social security, etc.) to replace old charity definitions with the new ones from the Charities Act 2013.\n* **Expands charity subtypes** from 7 categories to 14, adding new recognised purposes like advancing human rights, protecting the environment, promoting reconciliation, and advancing public debate.\n* **Protects charitable discrimination exemptions**—charities can still limit benefits to specific groups (by age, disability, race, sex) without breaching discrimination laws, provided it's for charitable purposes.\n* **Handles the transition** for existing registered charities, automatically converting their old registration types to new ones and giving them 18 months to choose alternative categories if needed.\n* **Abolishes the 'Extension of Charitable Purpose Act 2004'**, rolling its provisions into the new system.\n* **Removes the separate tax category for charitable funds** (section 50-20 of the Income Tax Assessment Act), folding these into the main charity exemption.\n\n**Who it affects:**\n\n* Registered charities and not-for-profits\n* The Australian Charities and Not-for-profits Commission (ACNC)\n* The Australian Taxation Office\n* Anyone claiming tax concessions for charitable giving\n\n**Why it matters:**\nThis Act ensures the entire legal system speaks the same language when it comes to charities. Without it, different laws would use conflicting definitions, creating confusion about who qualifies for tax exemptions and what counts as charitable work."}},"importantCases":[],"_links":{"self":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013","history":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013/history","analysis":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013/analysis","conflicts":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013/conflicts","importantCases":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013/important-cases","documents":"/api/acts/charities-consequential-amendments-and-transitional-provisions-act-2013/documents"}}