{"id":"charitable-trusts-regulations-2025","name":"Charitable Trusts Regulations 2025","slug":"charitable-trusts-regulations-2025","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174250,"registerId":"wa-charitable-trusts-regulations-2025-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Charitable Trusts Regulations 2025","content":"![Crest]()Western Australia\n\nCharitable Trusts Act 2022\n\nCharitable Trusts Regulations 2025\n\nWestern Australia\n\nCharitable Trusts Regulations 2025\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n3. Prescribed trusts 1\n\nNotes\n\nCompilation table 2\n\nDefined terms\n\n  \n\nCharitable Trusts Act 2022\n\nCharitable Trusts Regulations 2025\n\n##### 1. Citation\n\n\t\tThese regulations are the *Charitable Trusts Regulations 2025*.\n\n##### 2. Commencement\n\nThese regulations come into operation as follows —\n\n(a) regulations 1 and 2 — on the day on which these regulations are published on the WA legislation website;\n\n(b) the rest of the regulations — on the day after that day.\n\n##### 3. Prescribed trusts\n\n(1) In this regulation —\n\nregistered charity has the meaning given in the *Income Tax Assessment Act 1997* (Commonwealth) section 995-1.\n\n(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.\n\n![]()\n\nNotes\n\nThis is a compilation of the *Charitable Trusts Regulations 2025*. For provisions that have come into operation see the compilation table.\n\nCompilation table\n\n| **Citation** | **Published** | **Commencement** |\n| --- | --- | --- |\n| *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)) |\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nregistered charity 3(1)\n\n© State of Western Australia 2025.\n\nThis 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.\n\nAttribute work as: © State of Western Australia 2025.\n\nBy Authority: GEOFF O. LAWN, Government Printer\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulations remain tightly scoped to their original purpose of defining 'prescribed trusts' for the parent Act. There is no evidence of scope creep; the instrument does exactly what its enabling legislation anticipated."},"complexity_factors":["Extremely short: only 3 regulations total","Single substantive provision (regulation 3) with minimal conditional logic","Only 1 defined term ('registered charity') which simply references an external Commonwealth definition","No cross-references to other Western Australian legislation beyond the parent Act","No exceptions, exemptions, or nested conditions","Straightforward deeming provision: if you meet federal criteria, you meet state criteria"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations support Western Australia's *Charitable Trusts Act 2022* by specifying which charitable trusts qualify as \"prescribed trusts\" under that Act.\n\n**Who it affects:**\n\n- **Charitable trusts** operating in Western Australia that want to access specific legal protections or procedures under the Act\n- **Registered charities** that have income tax exemption status with the Australian Taxation Office (ATO)\n\n**The key change:**\n\nThe regulations create a simple rule: a charitable trust becomes a \"prescribed trust\" if it meets two federal criteria:\n1. It is a **registered charity** (officially registered with the Australian Charities and Not-for-profits Commission)\n2. It is **exempt from income tax** under Commonwealth tax law\n\n**Why it matters:**\n\nBeing classified as a \"prescribed trust\" likely unlocks specific benefits, exemptions, or streamlined processes under the *Charitable Trusts Act 2022*. By linking the definition to existing federal charity registration and tax status, the regulations avoid creating a separate state bureaucracy for determining which trusts qualify. This means charities don't need to apply separately to Western Australia for this status—they just need to maintain their federal registration and tax exemption.\n\n**In short:** If your charitable trust is already recognised by the ATO as a tax-exempt registered charity, these regulations automatically make you a \"prescribed trust\" under Western Australian law."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the actual text of the Charitable Trusts Regulations 2025 was not available in the content provided. Only a website unavailability notice was present."},"complexity_factors":["No legislative content was provided — only a website error/redirect page was supplied","Unable to assess actual regulatory complexity without the text of the instrument","Score of 1 reflects absence of content, not simplicity of the underlying law"],"plain_english_summary":"## ⚠️ Content Unavailable\n\nThe text provided does not contain the actual **Charitable Trusts Regulations 2025** (Western Australia). Instead, it shows an error page from the Western Australian legislation website, indicating that the page has been moved or removed during a system upgrade.\n\n**What this means for you:** No meaningful legal analysis can be performed — the actual regulatory content (rules, obligations, definitions, fees, exemptions, etc.) was not retrievable from the provided text. To find this legislation, you should:\n- Visit the [Western Australian legislation website](https://www.legislation.wa.gov.au) and search for \"Charitable Trusts Regulations 2025\"\n- Contact the Parliamentary Counsel's Office Helpdesk as suggested on the error page\n- Check the Western Australian Government Gazette for the original publication"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Regulation 3(2) specifies that, for paragraph (b) of the Act’s definition of 'prescribed trust' (s48), trusts that are registered charities and exempt under Division 50 of the Commonwealth Income Tax Assessment Act 1997 constitute a prescribed class. That specification clarifies which charities fall within the Act’s scope and ties inclusion to Commonwealth tax-exempt status (see reg 3(1)–(2))."},"complexity_factors":["Very short instrument (3 regulations) with limited substantive content.","Cross-reference to Commonwealth law: uses the Income Tax Assessment Act 1997 definition of 'registered charity' (reg 3(1)) and ties tax-exempt status to Division 50 (reg 3(2)).","Operative effect depends on interpreting 'prescribed trust' in s48 of the Charitable Trusts Act 2022 (reg 3(2)), so users must read both instruments together.","Staggered commencement timing (reg 2) is simple but requires attention to publication dates.","No procedural, enforcement, or administrative detail provided — implementers must apply existing Act processes.","Potential interpretive reliance on changes to the Commonwealth definition of 'registered charity' over time."],"plain_english_summary":"These Regulations set the name and start dates for the instrument and, for the Charitable Trusts Act 2022, declare that trusts which are registered charities and exempt from income tax under Division 50 of the Commonwealth Income Tax Assessment Act 1997 count as a class of “prescribed trust.” This determines which charities fall within the Act’s regulatory definition and therefore which bodies are subject to the Act’s requirements."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/charitable-trusts-regulations-2025","history":"/api/acts/charitable-trusts-regulations-2025/history","analysis":"/api/acts/charitable-trusts-regulations-2025/analysis","conflicts":"/api/acts/charitable-trusts-regulations-2025/conflicts","importantCases":"/api/acts/charitable-trusts-regulations-2025/important-cases","documents":"/api/acts/charitable-trusts-regulations-2025/documents"}}