We attach the final Commissioner's Interpretation Statement on Health Promotion Charities which came into effect on its approval by the Commissioner on 12 May 2015. It is now available on the ACNC website here.
Before publishing the statement ACNC consulted widely including with the ACNC Advisory Board, the ACNC Professional User Group and the ACNC Sector User Group as well as seeking public consultation through its website and other communications. It received submissions from members of those groups, as well as individual charities, peak bodies, legal and accountancy practitioners and medical research institutions.
ACNC reported it gave careful consideration to all of the submissions received. ACNC accepted some improved drafting or clarifications and also provided additional examples to assist understanding. Several submissions invited it to take a broader view of the concept of "health promotion", which was more consistent with evolution in international work in the health promotion field. ACNC were constrained by to the description of a health promotion charity as set out in the table in s.25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012 (C'th) which had been developed as a tax concession category, rather than as a concept in charity law.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
