The ATO advises that the statutory definition of charity now law.
It has published Non-Profit News Service No 0400 which summarises the changes which commence from 1January 2014.
The changes, among other things:
- define charity and charitable purpose for the purposes of all Commonwealth laws,
- describe 12 categories of charitable purposes derived from principles in common law, and
- extend charitable status to funds contributing to an entity that would be charitable were it not a government entity.