Charitable Trusts Regulations 2025
Charitable Trusts Regulations 2025 00-a0-00 Xml
Western Australia
Charitable Trusts Act 2022
Charitable Trusts Regulations 2025
Western Australia
Charitable Trusts Regulations 2025
Contents
1.Citation1
2 . Commencement 1
3.Prescribed trusts1
Notes
Compilation table2
Defined terms
Charitable Trusts Act 2022
Charitable Trusts Regulations 2025
1 .Citation
These regulations are the Charitable Trusts Regulations 2025 .
2 . Commencement
These regulations come into operation as follows —
(a) regulations 1 and 2 — on the day on which these regulations are published on the WA legislation website;
(b)the rest of the regulations — on the day after that day.
3 .Prescribed trusts
(1)In this regulation —
registered charity has the meaning given in the Income Tax Assessment Act 1997 (Commonwealth) section 995-1.
(2)For the purposes of paragraph (b) of the definition of prescribed trust in section 48 of the Act, a trust is of a prescribed class if the trust is a registered charity that is exempt from income tax under the Income Tax Assessment Act 1997 (Commonwealth) Division 50.
Notes
This is a compilation of the Charitable Trusts Regulations 2025 . For provisions that have come into operation see the compilation table.
Compilation table
Citation
Published
Commencement
Charitable Trusts Regulations 2025
SL 2025/60 16 Apr 2025
r. 1 and 2: 16 Apr 2025 (see r. 2(a)); Regulations other than r. 1 and 2: 17 Apr 2025 (see r. 2(b))
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
registered charity3(1)
© State of Western Australia
2025 .
This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit
www.legislation.wa.gov.au .
Attribute work as: © State of Western Australia
2025 .
By Authority: GEOFF O. LAWN, Government Printer