{"id":"nsw:sl-2022-0446","name":"Charitable Trusts Regulation 2022","slug":"charitable-trusts-regulation-2022","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"446 of 2022","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176041,"registerId":"nsw-nsw:sl-2022-0446-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulation","content":"#### 1 Name of Regulation\n\n1 Name of Regulation\n\n> This Regulation is the [Charitable Trusts Regulation 2022](/view/html/inforce/current/sl-2022-0446).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Regulation commences on the day on which it is published on the NSW legislation website.\n> \n> Note—\n> \n> This Regulation repeals and replaces the [Charitable Trusts Regulation 2017](/view/html/repealed/current/sl-2017-0285), which would otherwise be repealed on 1 September 2022 by the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), section 10(2).","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> In this Regulation—\n> \n> the Act means the [Charitable Trusts Act 1993](/view/html/inforce/current/act-1993-010).\n> \n> Note—\n> \n> The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this Regulation.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Prescribed trusts","content":"#### 4 Prescribed trusts\n\n4 Prescribed trusts\n\n> For the Act, section 22A, definition of prescribed trust, paragraph (b), trusts that are exempt from income tax under the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, section 50-5, item 1.1 are a prescribed class of trusts.\n> \n> Note—\n> \n> An entity can only be endorsed as exempt from income tax under the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, Subdivision 50-B if the entity is a registered charity under the [Australian Charities and Not-for-profits Commission Act 2012](http://www.legislation.gov.au/) of the Commonwealth and meets certain other requirements under the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Repeal and savings","content":"#### 5 Repeal and savings\n\n5 Repeal and savings\n\n> > (1) The Charitable Trust Regulation 2017 is repealed.\n> \n> > (2) An act, matter or thing that, immediately before the repeal of the Charitable Trust Regulation 2017, had effect under that Regulation continues to have effect under this Regulation.","sortOrder":4}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Regulation repeals the 2017 instrument but s5(2) preserves existing effects, and s4 adopts Commonwealth income-tax-exempt status as the definition of 'prescribed trusts'. There is no apparent substantive expansion or narrowing of the class within the text; scope remains dependent on federal endorsement criteria."},"complexity_factors":["Very short instrument with only commencement, definition, prescribed-class and repeal/savings provisions.","Relies on external Commonwealth law (Income Tax Assessment Act 1997, s50-5 item 1.1) to define scope, creating cross-jurisdictional dependence.","References Commonwealth endorsement pathway (Subdivision 50-B/ACNC registration) which imports procedural and substantive requirements outside this Regulation.","Repeal-and-savings clause (s5(2)) preserves prior legal effects, reducing transitional complexity but requiring reference to the repealed instrument for historical acts.","Commencement tied to publication (s2) — immediate administrative effect for stakeholders on gazettal."],"plain_english_summary":"This Regulation replaces the 2017 Regulation, commences on publication, and defines “prescribed trusts” for the Charitable Trusts Act as trusts exempt from income tax under the Commonwealth Income Tax Assessment Act 1997, section 50-5 item 1.1. It preserves existing arrangements (s5), links NSW classification to Commonwealth endorsement rules (s4), and therefore affects trustees and trust administrators who must hold or rely on Commonwealth tax-exempt status. The main costs are compliance and dependency on Commonwealth determinations."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Insufficient substantive content was provided to assess whether the regulation's scope changed from its original intent. The document contains only administrative metadata. No amendments have been made since commencement on 12 August 2022, suggesting the regulation remains in its original form."},"complexity_factors":["Substantive provisions are entirely absent from the provided document — only metadata and website navigation content was included, making meaningful analysis impossible","The regulation operates as subordinate legislation under a parent Act (Charitable Trusts Act 1993), adding a layer of legal hierarchy to understand","Charitable trust law itself can be complex, but no specific provisions were available to assess","The automatic repeal mechanism under the Subordinate Legislation Act 1989 adds a temporal dimension practitioners must track","Score reflects the minimal content available, not the inherent complexity of charitable trust regulation generally"],"plain_english_summary":"The Charitable Trusts Regulation 2022 (NSW) is a subordinate regulation under the Charitable Trusts Act 1993 that governs how charitable trusts in New South Wales operate. It commenced on 12 August 2022 and is scheduled for automatic repeal on 1 September 2027.\n\nIt affects trustees, charities and not‑for‑profits structured as trusts, and their advisers, because such regulations typically impose administrative requirements (reporting, fees, applications). The substantive provisions were not included in the provided document."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This regulation maintains the same narrow, technical purpose as its 2017 predecessor: identifying which trusts fall under the Charitable Trusts Act 1993. The scope has not expanded beyond this specific definitional function."},"complexity_factors":["Extremely short — only 5 operative sections","Minimal defined terms — only 'the Act' is defined in the regulation itself","Single substantive provision (section 4) that does one thing: links to Commonwealth tax law","No conditional logic, exceptions, or nested provisions","Straightforward repeal and savings clause with standard continuity language","Heavy reliance on external legislation (Income Tax Assessment Act 1997, Charitable Trusts Act 1993) but does not create complex internal machinery"],"plain_english_summary":"**What this legislation does:**\n\nThis regulation sets out which charitable trusts in New South Wales are subject to special oversight rules under the *Charitable Trusts Act 1993*.\n\nSpecifically, it **prescribes** (officially lists) one class of trusts that must follow the Act's requirements: **trusts that are exempt from income tax under Commonwealth law because they are registered charities**. These are typically trusts set up for charitable purposes like relieving poverty, advancing education, or promoting religion.\n\n**Who it affects:**\n\n- **Charitable trusts** operating in NSW that have tax-exempt status with the Australian Taxation Office\n- **Trustees** of those trusts, who must comply with reporting and administrative requirements under the *Charitable Trusts Act 1993*\n- The **NSW Trustee and Guardian**, which has powers to investigate and intervene in these trusts\n\n**Why it matters:**\n\nWithout this regulation, the *Charitable Trusts Act 1993* wouldn't know which specific trusts to regulate. By linking the NSW rules to Commonwealth tax exemption status, the regulation ensures that:\n\n- Only genuine, registered charities fall under NSW oversight\n- There's no duplication — the Commonwealth charity registration process acts as a gatekeeper\n- The NSW government can step in if charitable trusts are being mismanaged, while leaving non-charitable trusts alone\n\nThe regulation also **repeals and replaces** the 2017 version to keep the rules current, with savings provisions ensuring nothing falls through the cracks during the changeover."}},"importantCases":[],"_links":{"self":"/api/acts/charitable-trusts-regulation-2022","history":"/api/acts/charitable-trusts-regulation-2022/history","analysis":"/api/acts/charitable-trusts-regulation-2022/analysis","conflicts":"/api/acts/charitable-trusts-regulation-2022/conflicts","importantCases":"/api/acts/charitable-trusts-regulation-2022/important-cases","documents":"/api/acts/charitable-trusts-regulation-2022/documents"}}