Post–implementation Review – The Treasury
On 23 August 2012 a bill was introduced into Parliament that provided a statutory definition of a charity. The definition came into effect in January 2014. The definition of a charity has most relevance in tax law, where charities have access to special tax arrangements. Previously, there was only a common law definition of a charity, which could add to the legal costs and time taken in being approved as a charity. Prior to the introduction of the bill an exemption from the Australian Government’s best practice regulation requirements was granted by the then Prime Minister. Accordingly, under best practice regulation requirements the Treasury was required to complete a post‑implementation review (PIR). The PIR was completed in April 2016 and was assessed as compliant by the Office of Best Practice Regulation.
- Post-implementation review [
60KB] - Post-implementation review [
224KB] - Treasury Certification [ 34KB]
- Treasury Certification [ 64KB]
- OBPR assessment [ 169KB]
- OBPR assessment [ 61KB]