Extension of Charitable Purpose Act
2004
Act No. 107 of 2004 as amended
This compilation was prepared on 3 December 2008
taking into account amendments up to Act No. 130 of 2008
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be affected
by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
1
Short title [ see Note 1] 1
2
Commencement
1
3
Definitions
1
4
Provision of child care services is a charitable purpose
2
4A
Provision of a rental dwelling under National Rental Affordability Scheme is a charitable purpose
3
5
Self-help groups and closed or contemplative religious orders are for the public benefit
4
Notes

5
An Act relating to charities and charitable purpose,
and for related purposes
1 Short title [see Note 1] This Act may be cited as the Extension of Charitable
Purpose Act 2004 .
2 Commencement
This Act commences, or is taken to have commenced, on
1 July 2004.
3 Definitions
In this Act, unless the contrary intention appears:
allocation has the same meaning as in the National Rental
Affordability Scheme Act 2008 .
charity means a charitable institution, a charitable fund or any
other kind of charitable body.
entity has the same meaning as in the Income Tax Assessment
Act 1997 .
first 2 NRAS years means:
(a) the period referred to in paragraph (a) of the
definition of NRAS year in the National Rental
Affordability Scheme Act 2008 ; and
(b) the year beginning on 1 May 2009.
incentive period has the same meaning as in the National Rental
Affordability Scheme Act 2008 .
instrument means any instrument (including rules, regulations
or by-laws) made, granted or issued under an Act.
National Rental Affordability Scheme has the same meaning as
in the National Rental Affordability Scheme Act 2008 .
rental dwelling has the same meaning as in the National Rental
Affordability Scheme Act 2008 .
taxation law has the same meaning as in the Income Tax
Assessment Act 1997 .
4 Provision of child care services is a charitable purpose
(1) Without limiting what constitutes a charitable purpose,
charitable purpose includes the provision of child care services
on a non-profit basis.
(2) This section applies:
(a) for the purposes of a provision of an Act or
instrument; and
(b) for the purpose of determining whether an institution

or fund is, for the purposes of a provision of an Act or
instrument, a charity.
(3) The fact that, because of this section, a purpose of an
institution or fund is a charitable purpose does not affect the
question whether that purpose is for the public benefit.
4A Provision of a rental dwelling under National Rental
Affordability Scheme is a charitable purpose
(1) Without limiting what constitutes a charitable purpose,
charitable purpose includes the provision of a rental dwelling
if:
(a) the rental dwelling is provided by an entity that is:
(i) endorsed as exempt from income tax by the
Commissioner of Taxation under section 50-105 of
the Income Tax Assessment Act 1997 ; and
(ii) an approved participant in the National Rental
Affordability Scheme; and
(b) either:
(i) an allocation in relation to the rental dwelling has
been made to the approved participant by the
Secretary that specifies a date in the first 2 NRAS
years from which the allocation will operate or is
taken to have operated; or
(ii) an allocation in relation to the rental dwelling has
been reserved and it is genuinely intended by the
approved participant that the conditions on which the
allocation has been reserved will be fulfilled in the
first 2 NRAS years.
(2) To avoid doubt, the provision of the rental dwelling by the
entity has effect as a charitable purpose only during the
incentive period for the allocation.
(3) This section applies:
(a) for the purposes of a provision of a taxation law or
any instrument made, granted or issued under a taxation
law; and
(b) for the purpose of determining whether an entity that
has been endorsed as exempt from income tax by the
Commissioner of Taxation under section 50-105 of the
Income Tax Assessment Act 1997 , remains, for the
purposes of a provision of a taxation law or any
instrument made, granted or issued under a taxation law,
entitled to be so endorsed.
5 Self-help groups and closed or contemplative religious orders are
for the public benefit
(1) Without limiting what constitutes a public benefit, an
institution has a purpose that is for the public benefit to the
extent that the institution is:
(a) an open and non-discriminatory self-help group (see
subsection (2)); or
(b) a closed or contemplative religious order that

regularly undertakes prayerful intervention at the request
of members of the public.
(2) An institution is an open and non-discriminatory self-help
group if:
(a) it is an association of individuals that has an open
and non-discriminatory membership; and
(b) it is established for the purpose of assisting
individuals affected by:
(i) a particular disadvantage or discrimination; or
(ii) a need, arising out of a particular disadvantage or
discrimination, that is not being met; and
(c) it is made up of, and controlled by, individuals who
are affected by the disadvantage or discrimination; and
(d) all of its criteria for membership relate to its purpose;
and
(e) its membership is open to any individual who
satisfies the criteria.
(3) This section applies for the purpose of determining whether
an institution is a charity, for the purposes of a provision of an
Act or instrument.
(4) The fact that, because of this section, a purpose of an
institution is for the public benefit does not affect the question
whether that purpose is a charitable purpose.
Notes to the Extension of Charitable Purpose Act
2004
Note 1
The Extension of Charitable Purpose Act 2004 as shown in this compilation
comprises Act No. 107, 2004 amended as indicated in the Tables below.
Table of Acts
Act Number and year Date of Assent Date of commencement Application, saving or transitional provisions
Extension of Charitable Purpose Act 2004 107, 2004 30 June 2004 1 July 2004
National Rental Affordability Scheme (Consequential Amendments) Act 2008
130, 2008 28 Nov 2008 1 July 2008 —
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected How affected
S. 3 am. No. 130, 2008
S. 4A ad. No. 130, 2008