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05 Sep 1313 Statutory definition of charity now law

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.


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