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

Extension of Charitable Purpose Act 2004 iii
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 ……………………………… 2

5 Self-help groups and closed or contemplative religious
orders are for the public benefit ………………………………………………… 3

Notes
5

Extension of Charitable Purpose Act 2004 1
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.

Section 4

2 Extension of Charitable Purpose Act 2004 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.

Section 5

Extension of Charitable Purpose Act 2004 3 (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.

Section 5

4 Extension of Charitable Purpose Act 2004 (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

Table of Acts

Extension of Charitable Purpose Act 2004 5
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 —

Notes to the Extension of Charitable Purpose Act 2004

Table of Amendments

Extension of Charitable Purpose Act 2004 7
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