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Charitable Trusts Regulations 2025

Legislation · Western Australia
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