Consultation on the Definition of a Charity

The Chairman of the Board of Taxation, Mr Richard Warburton, today welcomed the release of the Government’s exposure draft legislation on the definition of a charity (the Charities Bill 2003).

The Treasurer, The Hon Peter Costello, MP, has asked the Board to consult on the workability of the definition of a charity proposed in the draft legislation. He has also asked the Board to consult on whether the public benefit test in the exposure draft should require the dominant purpose of a charitable entity to be altruistic, as recommended by the Report of the Inquiry into the Definition of Charities and Related Organisations.

In accordance with the Treasurer’s terms of reference, the Board’s consultations will focus on organisations intended to fall within the new definition of a charity. The Board will place advertisements in the major capital city newspapers inviting interested charitable organisations to make submissions on the workability of the draft definition of a charity.

The Treasurer’s press release is available. Details of the Board’s consultation plan, and copies of the Charities Bill 2003 and Explanatory Material are available from the Board’s web site at www.taxboard.gov.au, by e-mailing taxboard@treasury.gov.au, or by telephoning (02) 6263 4366.

Submissions should be received by 30 September 2003, and may be sent to:

Email: charitydefinition@taxboard.gov.au

Fax: (02) 6263 4471

Post:

Consultation on the Definition of a Charity
Board of Taxation
C/- The Treasury
Langton Crescent
PARKES ACT 2600

The Treasurer has asked the Board to report to the Government by 1 December 2003.