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 |