Document ID: chunk:federal_register_of_legislation:C2013A00100:section:6
Version: federal_register_of_legislation:C2013A00100
Segment Type: section
Provision Reference: s 6
Character Range: 5154–7019

6  Purposes for the public benefit
 (1) A purpose that an entity has is for the public benefit if:
 (a) the achievement of the purpose would be of public benefit; and
 (b) the purpose is directed to a benefit that is available to the members of:
 (i) the general public; or
 (ii) a sufficient section of the general public.

Achievement of purpose would be of public benefit
 (2) For the purposes of paragraph (1)(a), have regard to all relevant matters, including:
 (a) benefits (whether tangible or intangible) (other than benefits that are not identifiable); and
 (b) any possible, identifiable detriment from the achievement of the purpose to the members of:
 (i) the general public; or
 (ii) a section of the general public.

Benefit is widely available
 (3) For the purposes of paragraph (1)(b), have regard to all relevant matters, including:
 (a) any possible, identifiable benefit from the purpose that is available to any of the following entities that are not charities, but is not available to the members of the general public, or a sufficient section of the general public:
 (i) the founders, owners, members, trustees, employees, officers or agents of, or donors to, the entity mentioned in subsection (1);
 (ii) the associates (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entities mentioned in subparagraph (i) of this paragraph; and
 (b) the relationships between the entities to whose benefit the purpose is directed.
 (4) For the purposes of subparagraph (1)(b)(ii), in determining whether the section of the general public to whose benefit the purpose is directed is a sufficient section, have regard to all relevant matters, including comparing:
 (a) the numerical size of that section of the general public; and
 (b) the numerical size of the section of the general public to whom the purpose is relevant.