Charities Act 2013

The Charities Act 2013 is an Australian legislation that defines charity and charitable purpose, applying to all Commonwealth law and ensuring continuity by utilizing familiar concepts from common law. The Parliament of Australia recognizes the unique nature and diversity of charities and their distinctive role in Australia.

The Act provides a comprehensive definition of charity, including the requirements for entities to be considered charitable and the purposes for which they may operate. Charities are defined as not-for-profit entities with purposes that are exclusively charitable. The Act also outlines various types of charitable purposes, such as advancing health, social or public welfare, culture, security or safety of Australia, and human rights.

The legislation includes provisions related to disqualifying purposes, such as engaging in unlawful activities or promoting political parties, and requirements for trusts to follow specific application rules when dealing with property.

The Act has commenced on 1 January 2014, providing clarity and certainty about the meaning of charity and charitable purpose in contemporary Australia.