34Charities

#### 34 Charities This Part does not: (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: (i) confers benefits for charitable purposes; or (ii) enables such benefits to be conferred; wholly or in part on persons of a particular age; or (b) make unlawful any act done to give effect to such a provision. A New Tax System (Goods and Services Tax) Act 1999 5 Section 195‑1 (paragraph (b) of the definition of ACNC‑registered religious institution) Omit “item 3”, substitute “item 4”. Australian Charities and Not‑for‑profits Commission Act 2012 6 Subsection 25‑5(4) (note) Omit “that is the relief of poverty, sickness or the needs of the aged”, substitute “of advancing social or public welfare”. 7 Subsections 25‑5(5) and (6) Repeal the subsections, substitute: (5) The table is as follows: ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:336.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Entitlement to registration</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Type of entity</span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Corresponding subtype of entity</span></p></td></tr></thead><tbody><tr><td style="width:24.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:67.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Charity</span></p></td><td style="width:223.1pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(a) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing health)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(b) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing education)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(c) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing social or public welfare)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(d) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing religion)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(e) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing culture)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(f) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(g) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (promoting or protecting human rights)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(h) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing the security or safety of Australia or the Australian public)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(i) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (preventing or relieving the suffering of animals)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(j) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing the natural environment)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(k) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (purposes beneficial to the general public and analogous to the other charitable purposes)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Entity with a purpose to which paragraph</span><span> </span><span>(l) of the definition of </span><span style="font-weight:bold; font-style:italic">charitable purpose</span><span> in subsection</span><span> </span><span>12(1) of the </span><span style="font-style:italic">Charities Act 2013</span><span> applies (advancing public debate)</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Institution whose principal activity is to promote the prevention or the control of diseases in human beings</span></p></td></tr><tr><td style="width:24.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:67.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:223.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Public benevolent institution</span></p></td></tr></tbody></table> ``` > 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. 8 Subsection 60‑95(2) (example) Omit “relieve poverty”, substitute “advance social or public welfare”. 9 Paragraph 205‑35(1)(b) Omit “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”. Criminal Code Act 1995 10 Section 268.46 of the Criminal Code Before “A person”, insert “(1)”. 11 At the end of section 268.46 of the Criminal Code Add: (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. 12 Section 268.80 of the Criminal Code Before “A person”, insert “(1)”. 13 At the end of section 268.80 of the Criminal Code Add: (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. Disability Discrimination Act 1992 14 Section 49 Repeal the section, substitute: