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Raised issue of appropriate meaning of the term charitable institution. Following this report, the Industry Commission undertook study in an attempt to define "charitable institution".
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Recommended statutory definition including inclusive list of charitable purposes.
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Considered Charities Bill definition and proposed minor changes
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Bill dies because of overwhelming opposition to the limits on advocacy. Instead, the government introduces legislation to expand the definition of charity to include 3 new purposes:
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This legislation was enacted following a further inquiry by the Board of Taxation into the Charities Bill 2003. It is legislation intended to remedy specific defects in the common law definition of charities.
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Reported on idea of public benefit test.
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Considered that generating public debate in respect of the first three heads of charity, at least, was potentially for the public benefit, and therefore fell within the fourth head of charity.
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Statutory Definition of Charity. Also created the ACNC.
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