The Board’s report, Consultation on the Definition of a Charity: A Report to the Treasurer, was provided to the then Treasurer on 19 December 2003 and released publicly on 11 May 2004 when the then Government announced its response (Treasurer’s press release of 11 May 2004).
Public submissions made to the Board as part of the consultation process are available on this website.
On 22 July 2003, the then Treasurer announced the release of exposure draft legislation on the definition of a charity, and asked the Board of Taxation to undertake public consultations on the workability of the legislative definition of a charity proposed in the draft legislation. A copy of the Treasurer's Press Release No. 59, 2003 is available on the Treasurer's website.
Also on 22 July 2003, the Chairman of the Board of Taxation issued the Board's Press Release No.12, 2003 welcoming the terms of reference and announcing that the Board would consult with interested charitable organisations on the exposure draft legislation.
The Board received a total of 267 written submissions as well as input via meetings with key charitable bodies and representative groups, and group discussions in all State and Territory capitals. The Board wishes to thank all respondents for their interest and input.
The Board’s Report on the Consultation on the Definition of a Charity was submitted to the Treasurer on 19 December 2003.
The Government responded to the Board's report on 11 May 2004.
Documents relevant to the Board’s report may be downloaded from the table below.
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| Board's report to the Treasurer | ||
| Public Submissions | ||
| Consultation Plan |
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| Exposure Draft Legislation (the Charities Bill 2003) | ||
| Explanatory Memorandum | ||
| Terms of Reference |
Further information may be obtained by telephoning (02) 6263 4366.
