Federal Register of Legislation - Australian Government

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Other as made
The instrument prescribes types of government entities established under a law by a State or Territory which, by virtue of its status as a government entity, will be excluded from the definition of charity for the purposes of all Commonwealth laws.
Administered by: Treasury
Made 18 Dec 2013
Registered 20 Dec 2013
Tabled HR 11 Feb 2014
Tabled Senate 11 Feb 2014






Charities (Definition of Government Entity) Instrument 2013

Charities Act 2013

I, KEVIN ANDREWS, Minister for Social Services, make this legislative instrument in accordance with subsection 4(2) of the Charities Act 2013.

Dated: 18 December 2013


Kevin Andrews
Minister for Social Services

1.         Name of legislative instrument

            This legislative instrument is the Charities (Definition of Government Entity) Instrument 2013.

2.         Authority

            This legislative instrument is made under subsection 4(2) of the Charities Act 2013.

3.         Prescribed types of entity

            These kinds of entity are prescribed for the purposes of subparagraph 4(1)(b)(ii) of the Charities Act 2013:

(a)          a local governing body (within the meaning of the Income Tax Assessment Act 1997);

(b)          an entity that has all the privileges and immunities of the Crown (in any of its capacities);

(c)          an entity, where an individual who occupies a position within that entity holds an office of profit under the Crown (in any of its capacities);

(d)          an entity that, in pursuing its objectives, is not independent of the Crown (in any of its capacities), having regard to:

(i)              the degree of control the Crown can exercise over the entity’s governance and operations; and

(ii)             whether the entity was established with the objective of fulfilling a function or responsibility of the Crown (in any of its capacities); and

(iii)            any other relevant matter.

4.         Commencement and application of this instrument

            This legislative instrument commences on the later of:

(a)       the day after this instrument is registered; and

(b)      1 January 2014.

5.         Interpretation

            Unless otherwise indicated, expressions used in this instrument have the same meaning as they do in the Charities Act 2013.