Charitable purpose threshold for business-like activities raised, broadening exemption for small receipt-generating activities in income tax law. The Bill increases the aggregate-receipts threshold in the second proviso to the definition of charitable purpose so that the first proviso-which excludes activities in the nature of trade, commerce or business, or services rendered for consideration-from being treated as charitable does not apply where aggregate receipts from such activities fall at or below the higher threshold. The amendment takes effect from the specified commencement date and applies to the relevant assessment year and subsequent years.