A qualifying exempt purpose means:

• religious activities
• educational purposes (including running a kindergarten but excluding a university or university college)
• public benevolent purposes 
• caring for sick, aged, infirm, afflicted or incorrigible people
• relief of poverty
• caring full-time for children by providing for their general wellbeing and providing them with food, clothing and shelter
• another charitable purpose or promotion of the public good 
• providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.

Note: This term is not used in Western Australia.