Term Definition
qualifying exempt purpose

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.