ACNC has issued an exposure draft to identify institutions which
would be eligible for registration as health promotion charities.
It has drawn on the ATOs tax ruling 2004/08 and interpreted the
definition of "institution whose principal activity is to
promote the prevention or control of diseases in human
beings".
The underlying rule in determining whether an institution is
charitable is to study its objects. Activity is usually a secondary
consideration. This therefore may create tension between the
objects of an institution and whether its activities pursue those
objects.
"Disease" has a broad interpretation to encompass both
physical and mental illnesses. There may be some situations where
ACNC will need to call on experts for determination as to whether a
particular illness is a mental illness. Physical symptoms are not
"disease" but may lead to "disease" eg ACNC
cites, obesity which can lead to heart disease or diabetes. ACNC
will be open to advice from
