Definition of Charity Briefing Paper

This briefing paper outlines the government’s current consultation relating to the definition of charity, identifying key issues for the HIV sector.

The Government is seeking the views of stakeholders on a definition of charity and charitable purposes. The consultation builds on a range of previous inquiries including the 2001 Report of the Inquiry into the Definition of Charities and Related Organisations, the Charities Bill 2003 and recent court decisions including the High Court's decision in Aid/Watch Incorporated v the Commissioner of Taxation.

This consultation provides the community with an opportunity to identify key issues in relation to the definition of charity such as the role of advocacy and political activity, which are pivotal to ensuring the continued effective community response to HIV.

The Government announced in the 2011-12 Budget that it would introduce a statutory definition of charity, applicable across all Commonwealth laws from 1 July 2013.

Download Briefing Paper (PDF 460 KB)

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