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The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the meaning of ‘government entity’ in the Charities Act 2013 (Cth) (the Charities Act). It relates to the definition of ‘charity’ set out in s 5 of the Charities Act, which provides that a ‘charity’ cannot be a ‘government entity’.

The concept of ‘government entity’ is also relevant in relation to s 13 of the Charities Act, and while much of the discussion in this Commissioner's Interpretation Statement will be relevant in that context as well, the statement does not specifically consider the concept of ‘government entity’ as it applies in s 13.

This Commissioner's Interpretation Statement is highly technical, as the law is very complex in this area. It is likely to be primarily read by legal and other professionals, including professional advisers.

This Statement was consulted on in late 2015, and incorporates feedback provided. It should be read together with Appendix A, which sets out the detailed reasoning behind the statement.

This Interpretation Statement was approved by the Commissioner on 22 February 2016.

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