The proposed introduction of a statutory definition of charity has been deferred for another six months.

The Federal Government has announced, in the Federal Budget, a later start date for the 2011‑12 Budget measure Not‑for‑profit sector reforms — introducing a statutory definition of ‘charity’.

This measure will now take effect from 1 January 2014, rather than 1 July 2013 as originally announced.

In April the Federal Government released the exposure draft legislation for a statutory definition of ‘charity’ in Australia preserving the common law definition of charity, including the presumption of public benefit for certain charitable purposes.

The Budget Paper No.2 is available at