23-Sep-2014

Commissioner’s Interpretation Statement: Provision of housing by charities
EXPOSURE DRAFT - CIS 2014/03
This version is issued for public discussion prior to its release as a final document. Comments submitted before 26 October 2014 will be taken into account in finalising this Statement.
Comments can be submitted to CIS@acnc.gov.au

The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the application of charity law to housing providers.
The main issues addressed are:
1. What charitable purposes may be fulfilled through the provision of housing?
2. To whom can charitable housing be provided?
3. What kinds of housing can be provided as charitable? 
4. How does commercial activity fit with the provision of charitable housing?
5. What kind of interaction can occur between Government and charitable housing providers?

Read the full text of CIS 2014/03
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