Save Search

Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Charities (Consequential Amendments and Transitional Provisions) Bill 2013

2010-2011-2012-2013

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

As passed by both Houses

 

 

 

 

 

 

 

 

 

Charities (Consequential Amendments and Transitional Provisions) Bill 2013

 

No.      , 2013

 

 

 

 

 

A Bill for an Act to deal with consequential and transitional matters arising from the enactment of the Charities Act 2013 , and for other purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 3

Schedule 1—Consequential amendments                                                                 4

Part 1—Main amendments                                                                                          4

Acts Interpretation Act 1901                                                                                      4

Age Discrimination Act 2004                                                                                     4

A New Tax System (Goods and Services Tax) Act 1999                                         5

Australian Charities and Not-for-profits Commission Act 2012                        5

Criminal Code Act 1995                                                                                             7

Disability Discrimination Act 1992                                                                          8

Fringe Benefits Tax Assessment Act 1986                                                                8

Income Tax Assessment Act 1936                                                                               9

Income Tax Assessment Act 1997                                                                               9

Racial Discrimination Act 1975                                                                              11

Sex Discrimination Act 1984                                                                                    11

Social Security Act 1991                                                                                           12

Part 2—Extension of Charitable Purpose Act 2004                                     13

Part 3—Charities Act 2013                                                                                       14

Part 4—Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013                15

Schedule 2—Transitional provisions                                                                         16

Part 1—Dictionary                                                                                                         16

Part 2—Registration                                                                                                     17

Division 1—Registered entities                                                                                 17

Division 2—Funds contributing to other funds                                                     20

Part 3—Purposes of registered charitable trusts                                             22

Part 4—Charitable purposes                                                                                     23



A Bill for an Act to deal with consequential and transitional matters arising from the enactment of the Charities Act 2013 , and for other purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Charities (Consequential Amendments and Transitional Provisions) Act 2013 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1, Parts 1 and 2

At the same time as the Charities Act 2013 commences.

 

3.  Schedule 1, Part 3

The later of:

(a) immediately after the commencement of the Charities Act 2013 ; and

(b) the time item 44 of Schedule 1 to the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013 commences.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

 

4.  Schedule 1, Part 4

Immediately after the time specified in the Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Act 2013 for the commencement of item 33 of Schedule 1 to that Act.

However, the provision(s) do not commence at all if that item commences before the time the Charities Act 2013 commences.

 

5.  Schedule 2

At the same time as the Charities Act 2013 commences.

 

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.