Consultation on the
Definition of a Charity
A report to the Treasurer
Board of Taxation
December 2003
Contents
Chapter 1: Summary of recommendations
Disqualifying purpose (subsection 8(2))
Core definition (section 4); Not-for-profit entities (section 5); and Dominant purpose (section 6)
Serious offence (paragraph 4(1)(e))
Public benefit: numerically negligible (subsection 7(2))
Altruism
Administrative burden
The Terms of Reference
The meaning of workability
How the consultation was conducted
The Government’s response to the Charities Definition Inquiry
Structure of report
The contemporary shape of the charitable sector
Overview of issues
Chapter 3: Advocacy and disqualifying purpose
Introduction
Overview of submissions
Board assessment
Recommendations
Chapter 4: Charitable structure, core definition, not-for-profit entities, dominant purpose
Introduction
Overview of submissions
Board assessment
Recommendations
Introduction
Overview of submissions
Board assessment
Recommendation
Chapter 6: Public benefit and other definitional issues
Introduction
Overview of submissions
Board assessment
Recommendation
Introduction
Overview of submissions
Board assessment
Recommendation
Chapter 8: Administrative burden
Introduction
Overview of submissions
Board assessment
Recommendations
Chapter 9: Other views on charitable sector reform
Introduction
The draft Bill should be a first step in a program of legislation to rationalise the regulation of the sector
Interpretation issues
Constitutional validity
Appendices
Appendix 1: Charities Bill 2003 51
Appendix 2: Explanatory Material
Appendix 3: Group meetings held
Appendix 4: Submissions received
Appendix 5: Members and Charter of the Board of Taxation, conflict of interest declaration
Appendix 6: Glossary of abbreviations
Appendix 7: ATO Minute No: 480/2003
Next: Chapter 1 - Summary of recommendations
