Commonwealth legislation

Charities (Definition of Government Entity) Instrument 2013

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

3/10 complexity

This instrument sets out which government-related bodies cannot register as charities under the Charities Act 2013, so public entities don’t gain charity status or its tax and reputational benefits. It targets core government bodies and closely connected entities — for example councils, bodies with Crown privileges or offices, and organisations effectively controlled by government — preserving the boundary between state functions and the charitable sector.

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Charities (Definition of Government Entity) Instrument 2013

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Charities (Definition of Government Entity) Instrument 2013

Charities Act 2013

I, KEVIN ANDREWS, Minister for Social Services, make this legislative instrument in accordance with subsection 4(2) of the Charities Act 2013.

Dated: 18 December 2013

Kevin Andrews
Minister for Social Services

Name of legislative instrument

This legislative instrument is the Charities (Definition of Government Entity) Instrument 2013.

Authority

This legislative instrument is made under subsection 4(2) of the Charities Act 2013.

Prescribed types of entity

These kinds of entity are prescribed for the purposes of subparagraph 4(1)(b)(ii) of the Charities Act 2013:

(a) a local governing body (within the meaning of the Income Tax Assessment Act 1997);

(b) an entity that has all the privileges and immunities of the Crown (in any of its capacities);

(c) an entity, where an individual who occupies a position within that entity holds an office of profit under the Crown (in any of its capacities);

(d) an entity that, in pursuing its objectives, is not independent of the Crown (in any of its capacities), having regard to:

(i) the degree of control the Crown can exercise over the entity’s governance and operations; and

(ii) whether the entity was established with the objective of fulfilling a function or responsibility of the Crown (in any of its capacities); and

(iii) any other relevant matter.

Commencement and application of this instrument

This legislative instrument commences on the later of:

(a) the day after this instrument is registered; and

(b) 1 January 2014.

Interpretation

Unless otherwise indicated, expressions used in this instrument have the same meaning as they do in the Charities Act 2013.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Charities (Definition of Government Entity) Instrument 2013

Charities (Definition of Government Entity) Instrument 2013

Charities Act 2013

I, KEVIN ANDREWS, Minister for Social Services, make this legislative instrument in accordance with subsection 4(2) of the Charities Act 2013.

Dated: 18 December 2013

Kevin Andrews
Minister for Social Services

Name of legislative instrument

This legislative instrument is the Charities (Definition of Government Entity) Instrument 2013.

Authority

This legislative instrument is made under subsection 4(2) of the Charities Act 2013.

Prescribed types of entity

These kinds of entity are prescribed for the purposes of subparagraph 4(1)(b)(ii) of the Charities Act 2013:

(a) a local governing body (within the meaning of the Income Tax Assessment Act 1997);

(b) an entity that has all the privileges and immunities of the Crown (in any of its capacities);

(c) an entity, where an individual who occupies a position within that entity holds an office of profit under the Crown (in any of its capacities);

(d) an entity that, in pursuing its objectives, is not independent of the Crown (in any of its capacities), having regard to:

(i) the degree of control the Crown can exercise over the entity’s governance and operations; and

(ii) whether the entity was established with the objective of fulfilling a function or responsibility of the Crown (in any of its capacities); and

(iii) any other relevant matter.

Commencement and application of this instrument

This legislative instrument commences on the later of:

(a) the day after this instrument is registered; and

(b) 1 January 2014.

Interpretation

Unless otherwise indicated, expressions used in this instrument have the same meaning as they do in the Charities Act 2013.