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 http://www.budget.gov.au/2013-14/content/bp2/html/bp2_revenue-10.htm)