{"id":"F2010L00029","name":"Prescribed Private Fund Declaration 2009","slug":"prescribed-private-fund-declaration-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":122663,"registerId":"commonwealth-F2010L00029-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Prescribed Private Fund Declaration 2009","content":"![](image.001.png)\n\nPrescribed Private Fund Declaration 2009\n\nTax Laws Amendment (2009 Measures No. 4) Act 2009\n\nI, Nick Sherry, Assistant Treasurer, make this Declaration under item 26 in Schedule 2 to the Tax Laws Amendment (2009 Measures No. 4) Act 2009.\n\n    Dated 18th December 2009\n\nNick Sherry  \nAssistant Treasurer\n\n1. Name of Declaration\n\nThis Declaration may be cited as the Prescribed Private Fund Declaration 2009.\n\n2. Commencement\n\nThis Declaration commences the day after it is registered on the Federal Register of Legislative Instruments.\n\n3. Declaration\n\nThe trust funds included in the following table are declared to be prescribed private funds from the dates set out in the table until 1 October 2009.\n\n| Item | Name of Fund                       | Date of effect    |\n| ---- | ---------------------------------- | ----------------- |\n| 1    | 6A Foundation                      | 29 June 2009      |\n| 2    | The Baker Family Foundation        | 29 June 2009      |\n| 3    | The Gray Family Charitable Trust   | 29 June 2009      |\n| 4    | Jack and Merleen Sheedy Foundation | 29 June 2009      |\n| 5    | Michael Wrublewski Foundation      | 28 September 2009 |\n| 6    | Nabe Charitable Fund               | 29 June 2009      |\n| 7    | The Olten Foundation               | 29 June 2009      |\n| 8    | Qpay Foundation                    | 29 June 2009      |\n| 9    | Vonwiller Foundation               | 29 June 2009      |\n| 10   | The Yong Foundation                | 29 June 2009      |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2336},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The declaration precisely matches its stated purpose: listing specific funds to be prescribed as private funds for a limited transitional period. No expansion beyond the enabling power in the Tax Laws Amendment Act."},"complexity_factors":["Extremely short length with only 3 operative sections","No defined terms or interpretation provisions","No conditional logic, exceptions, or cross-references within the text","Simple tabular format listing only 10 entities with two data points each (name and effective date)","Single, unambiguous operative provision with automatic expiry"],"plain_english_summary":"This declaration temporarily designates ten named charitable trusts (e.g., The Baker Family Foundation, The Yong Foundation, Michael Wrublewski Foundation) as \"prescribed private funds\" for specific dates in mid‑2009. That gave donors to those funds the ability to claim tax deductions for gifts made before the status automatically expired on 1 October 2009, functioning as a short transitional bridge to the new Private Ancillary Fund regime."}},"importantCases":[],"_links":{"self":"/api/acts/prescribed-private-fund-declaration-2009","history":"/api/acts/prescribed-private-fund-declaration-2009/history","analysis":"/api/acts/prescribed-private-fund-declaration-2009/analysis","conflicts":"/api/acts/prescribed-private-fund-declaration-2009/conflicts","importantCases":"/api/acts/prescribed-private-fund-declaration-2009/important-cases","documents":"/api/acts/prescribed-private-fund-declaration-2009/documents"}}