Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actsinsert
Part 3A Charitable organisations
Division 3A.1 Preliminary
18A Meaning of organisation —pt 3A
In this part:
"organisation" means an association, society, institution or body.
18B Meaning of charitable organisation
For a tax law:
"charitable organisation"—
(a) means an organisation carried on for a religious, educational, benevolent or charitable purpose; but
(b) does not include—
(i) an organisation carried on for securing pecuniary benefits to its members; or
(ii) an excluded organisation unless a beneficial organisation determination is in force for the excluded organisation.
18C Meaning of excluded organisation —pt 3A
(1) In this part:
"excluded organisation" means—
(a) a political party; or
(b) an industrial organisation; or
(c) a professional organisation; or
(d) an organisation that promotes trade, industry or commerce; or
(e) a class of organisation prescribed by regulation.
(2) In this section:
"industrial organisation" means any of the following:
(a) an association of employees, or an association of employers, registered as an organisation, or recognised, under the Fair Work (Registered Organisations) Act 2009
(Cwlth);
(b) an association of employees registered or recognised as a trade union (however described) under the law of a State or a Territory;
(c) an association of employers registered or recognised as such (however described) under the law of another State or a Territory;
(d) an association of employees which has an exclusive or predominant purpose of protecting and promoting the employees' interests in matters concerning their employment.
"organisation that promotes trade, industry or commerce" means an organisation that has as one of its purposes promoting, or advocating for, trade, industry or commerce, whether generally or for a particular kind of trade, industry or commerce.
"political party" means an organisation that has as one of its purposes the promotion of the election to the Legislative Assembly, the Commonwealth parliament or a State parliament, of a candidate endorsed by it.
Note State includes the Northern Territory (see Legislation Act
, dict, pt 1).
"professional organisation" means an organisation that has as one of its purposes the promotion of the interests of its members in a profession.
18D Determining the purpose of organisation
For this part, the purpose or purposes of an organisation are to be determined having regard to all the relevant circumstances including the organisation's stated objects (if any) and its activities.
Division 3A.2 Beneficial organisation determinations
18E Beneficial organisation determinations—application
The following organisations may apply to the commissioner for a beneficial organisation determination:
(a) a professional organisation mentioned in section 18C (1), definition of "excluded organisation", paragraph (c);
(b) an organisation that promotes trade, industry or commerce mentioned in section 18C (1), definition of "excluded organisation", paragraph (d);
(c) an organisation in a class of organisation prescribed by regulation under section 18C (1), definition of excluded organisation , paragraph (e), if the regulation prescribing the class of organisation states that this section applies to the class of organisation.
18F Beneficial organisation determinations—decision
(1) If the commissioner receives an application for a beneficial organisation determination from an organisation, the commissioner may make the determination if satisfied that—
(a) the predominant purpose of the organisation is to advance religion, advance education, relieve poverty, or otherwise benefit the community; and
(b) the objects and activities of the organisation that make the organisation an excluded organisation are not significant in relation to the purpose of the organisation considered as a whole; and
(c) the purpose of the organisation is not, or is not intended to be, beneficial to a particular class of people (whether or not members of the organisation) rather than the community generally.
(2) A beneficial organisation determination is a notifiable instrument.
Note 1 A notifiable instrument must be notified under the Legislation Act
.
Note 2 The power to make the beneficial organisation determination includes the power to amend or repeal the determination. The power to amend or repeal the determination is exercisable in the same way, and subject to the same conditions, as the power to make the determination (see Legislation Act
, s 46).
18G Beneficial organisation determinations—effect
(1) If the commissioner makes a beneficial organisation determination for an organisation, the determination takes effect on the day the organisation applied for the determination.
(2) A beneficial organisation determination for an organisation applies to the organisation in relation to any liability to pay—
(a) duty for a dutiable transaction entered into while the determination is in effect; and
(b) payroll tax and rates for a financial year in which the determination is in effect.
(3) The commissioner—
(a) must reassess an organisation's liability to duty, payroll tax or rates for the period beginning on the day the beneficial organisation determination takes effect; but
(b) must not make a reassessment more than 5 years after the determination is made.
(4) In this section:
"dutiable transaction"—see the Duties Act 1999
, section 7 (2).
"payroll tax"—see the Payroll Tax Act 2011
, dictionary.
"rates"—see the Rates Act 2004
, dictionary.