The Charities (Definition of Government Entity) Instrument 2013 was registered on 20 December 2013. It 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. 

The Charities Act 2013 defines charity and charitable purpose for the purposes of all Commonwealth laws, including taxation laws.  A core element of the definition of charity is that a government entity cannot be a charity. The Instrument reflects the concepts underlying the Act’s definition of Commonwealth entities, by providing that an entity established under a State or Territory law is a government entity if certain conditions are met. The Instrument commenced on 1 January 2014.

[LTN 1, 3/1/14]