Document ID: chunk:federal_register_of_legislation:C2013A00100:section:15
Version: federal_register_of_legislation:C2013A00100
Segment Type: section
Provision Reference: s 15
Character Range: 14748–16573

15  Purpose of advancing social or public welfare
 (1) Without limiting what constitutes the purpose of advancing social or public welfare, the purpose of advancing social or public welfare includes the purpose of relieving the poverty, distress or disadvantage of individuals or families.
 (2) Without limiting what constitutes the purpose of advancing social or public welfare, the purpose of advancing social or public welfare includes the purpose of caring for and supporting:
 (a) the aged; or
 (b) individuals with disabilities.
 (3) Without limiting what constitutes the purpose of advancing social or public welfare, the purpose of advancing social or public welfare includes the purpose of caring for, supporting and protecting children and young individuals (and, in particular, providing child care services).
 (4) Without limiting what constitutes the purpose of advancing social or public welfare, the purpose of advancing social or public welfare includes the purpose of assisting the rebuilding, repairing or securing of assets after a disaster if:
 (a) the disaster developed rapidly and:
 (i) resulted in the death, serious injury or other physical suffering of a large number of individuals; or
 (ii) caused distress to a large number of individuals and resulted in widespread damage to property or the natural environment; and
 (b) the rebuilding, repairing or securing is in furtherance or in aid of the purposes of one or more exempt entities (within the meaning of the Income Tax Assessment Act 1997); and
 (c) the purpose of assisting is directed to providing benefits that are commercial or private only to an incidental and ancillary extent, if at all; and
 (d) the assets are assets of entities that:
 (i) are not government entities; or
 (ii) would be charities were they not government entities.