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House of Representatives

Charities Bill 2013

Charities Act 2013

Charities (Consequential Amendments and Transitional Provisions) Bill 2013

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

General outline

The following abbreviations and acronyms are used throughout this combined explanatory memorandum.

Abbreviation Definition
ACNC Australian Charities and Not-for-profits Commission
ACNC Act Australian Charities and Not-for-profits Commission Act 2012
Charities Definition Inquiry report 2001 Report of the Inquiry into the Definition of Charities and Related Organisations
Consequential Amendments Bill Charities (Consequential Amendments and Transitional Provisions) Bill 2013
ITAA 1997 Income Tax Assessment Act 1997


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