{"id":"F2025L00382","name":"Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025","slug":"taxation-administration-community-charity-trusts-and-corporations-declaration-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106188,"registerId":"commonwealth-F2025L00382-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Taxation Administration Act 1953.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation","content":"#### 4 Interpretation\n\n  Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.\n\n> Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.\n\n> Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n  In this instrument:\n\n> the Act means the Taxation Administration Act 1953.","sortOrder":4},{"sectionNumber":"Part 2","sectionType":"part","heading":"Community charity trusts","content":"## Part 2—Community charity trusts","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Specified community charity trusts","content":"#### 6 Specified community charity trusts\n\n  Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426‑117(1)(a) in Schedule 1 to the Act:\n\n| Item | Name of the trust                                        | ABN of the trust |\n| ---- | -------------------------------------------------------- | ---------------- |\n| 20   | Australian Communities Foundation Community Charity      | 43 314 870 260   |\n| 30   | Australian Jewish Futures Fund                           | 82 894 386 140   |\n| 35   | Border Trust Community Charity                           | 92 249 847 924   |\n| 50   | Eyre Peninsula Community Charity Trust                   | 68 707 605 714   |\n| 60   | Fleurieu Community Foundation                            | 28 132 271 778   |\n| 65   | Foundation Barossa Community Charity Trust               | 50 266 099 818   |\n| 70   | Foundation Murrindindi Community Charity                 | 79 347 573 680   |\n| 80   | Fremantle Foundation Community Charity Trust             | 21 542 322 422   |\n| 85   | Gippsland Community Foundation Charity Trust             | 31 741 771 477   |\n| 90   | Hands Across Canberra Community Charity Trust            | 91 813 125 025   |\n| 100  | Inner North Community Foundation Community Charity Trust | 63 345 932 840   |\n| 120  | Jewish Community Foundation                              | 59 339 547 057   |\n| 140  | Mirboo North & District Community Charity                | 25 311 353 169   |\n| 145  | Mornington Peninsula Community Foundation                | 44 897 986 964   |\n| 155  | Northern Rivers Community Foundation Community Charity   | 38 537 083 774   |\n| 170  | Rainbow Giving Australia Community Charity Trust         | 20 825 145 112   |\n| 180  | Snowy Valleys Community Charity                          | 92 261 875 074   |\n| 190  | South West Community Foundation Community Fund           | 91 135 025 883   |\n| 200  | Stand Like Stone Foundation Community Charity Trust      | 84 864 370 281   |\n| 220  | Sunshine Coast Community Charity                         | 47 172 827 943   |\n| 230  | Sydney Community Foundation Community Charity Trust      | 15 494 368 834   |","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Community charity corporations","content":"## Part 1—Preliminary\n\n#### 1 Name\n\n  This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025.\n\n#### 3 Authority\n\n  This instrument is made under the Taxation Administration Act 1953.\n\n#### 4 Interpretation\n\n  Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.\n\n> Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.\n\n> Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997.\n\n#### 5 Definitions\n\n  In this instrument:\n\n> the Act means the Taxation Administration Act 1953.\n\n## Part 2—Community charity trusts\n\n#### 6 Specified community charity trusts\n\n  Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426‑117(1)(a) in Schedule 1 to the Act:\n\n| Item | Name of the trust                                        | ABN of the trust |\n| ---- | -------------------------------------------------------- | ---------------- |\n| 20   | Australian Communities Foundation Community Charity      | 43 314 870 260   |\n| 30   | Australian Jewish Futures Fund                           | 82 894 386 140   |\n| 35   | Border Trust Community Charity                           | 92 249 847 924   |\n| 50   | Eyre Peninsula Community Charity Trust                   | 68 707 605 714   |\n| 60   | Fleurieu Community Foundation                            | 28 132 271 778   |\n| 65   | Foundation Barossa Community Charity Trust               | 50 266 099 818   |\n| 70   | Foundation Murrindindi Community Charity                 | 79 347 573 680   |\n| 80   | Fremantle Foundation Community Charity Trust             | 21 542 322 422   |\n| 85   | Gippsland Community Foundation Charity Trust             | 31 741 771 477   |\n| 90   | Hands Across Canberra Community Charity Trust            | 91 813 125 025   |\n| 100  | Inner North Community Foundation Community Charity Trust | 63 345 932 840   |\n| 120  | Jewish Community Foundation                              | 59 339 547 057   |\n| 140  | Mirboo North & District Community Charity                | 25 311 353 169   |\n| 145  | Mornington Peninsula Community Foundation                | 44 897 986 964   |\n| 155  | Northern Rivers Community Foundation Community Charity   | 38 537 083 774   |\n| 170  | Rainbow Giving Australia Community Charity Trust         | 20 825 145 112   |\n| 180  | Snowy Valleys Community Charity                          | 92 261 875 074   |\n| 190  | South West Community Foundation Community Fund           | 91 135 025 883   |\n| 200  | Stand Like Stone Foundation Community Charity Trust      | 84 864 370 281   |\n| 220  | Sunshine Coast Community Charity                         | 47 172 827 943   |\n| 230  | Sydney Community Foundation Community Charity Trust      | 15 494 368 834   |\n\n## Part 3—Community charity corporations\n\n#### 7 Specified community charity corporations\n\n  Under subsection 426‑180(3) in Schedule 1 to the Act, each company identified in an item of the following table is specified for the purposes of paragraph 426‑180(1)(b) in Schedule 1 to the Act:\n\n| Item | Name of the corporation                                 | ABN of the corporation |\n| ---- | ------------------------------------------------------- | ---------------------- |\n| 10   | Adelaide Hills Foundation Ltd                           | 35 694 414 581         |\n| 20   | Albany Community Foundation (WA) Ltd                    | 94 691 195 954         |\n| 30   | Ballarat Foundation Community Charity Ltd               | 53 691 034 947         |\n| 40   | Cardinia Community Foundation VIC Ltd                   | 79 691 126 146         |\n| 50   | Community First Foundation Ltd                          | 45 690 348 415         |\n| 60   | Denmark Community Foundation (WA) Ltd                   | 93 691 079 240         |\n| 80   | Foundation for Community Connection Ltd                 | 58 691 305 067         |\n| 85   | Foundation SA Ltd.                                      | 80 691 228 216         |\n| 100  | Greater Shepparton Foundation Community Charity Limited | 45 691 182 715         |\n| 110  | Healesville & District Community Foundation Ltd         | 59 693 139 365         |\n| 160  | Mparntwe Alice Springs Community Foundation Ltd         | 35 668 841 709         |\n| 170  | Mumbulla Community Foundation Impact Fund Ltd           | 66 691 079 124         |\n| 180  | Murray Connect Community Foundation Ltd                 | 44 691 194 493         |\n| 230  | Red Earth Community Foundation Ltd                      | 47 691 265 344         |\n| 240  | River North Community Foundation Ltd                    | 71 694 392 937         |\n| 260  | Southern Highlands Community Foundation Ltd             | 28 691 505 898         |\n| 270  | Southern Riverina Community Foundation Ltd              | 95 692 641 302         |\n| 280  | Strathbogie Ranges Community Foundation Ltd.            | 74 692 730 377         |","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Specified community charity corporations","content":"#### 7 Specified community charity corporations\n\n  Under subsection 426‑180(3) in Schedule 1 to the Act, each company identified in an item of the following table is specified for the purposes of paragraph 426‑180(1)(b) in Schedule 1 to the Act:\n\n| Item | Name of the corporation                                 | ABN of the corporation |\n| ---- | ------------------------------------------------------- | ---------------------- |\n| 10   | Adelaide Hills Foundation Ltd                           | 35 694 414 581         |\n| 20   | Albany Community Foundation (WA) Ltd                    | 94 691 195 954         |\n| 30   | Ballarat Foundation Community Charity Ltd               | 53 691 034 947         |\n| 40   | Cardinia Community Foundation VIC Ltd                   | 79 691 126 146         |\n| 50   | Community First Foundation Ltd                          | 45 690 348 415         |\n| 60   | Denmark Community Foundation (WA) Ltd                   | 93 691 079 240         |\n| 80   | Foundation for Community Connection Ltd                 | 58 691 305 067         |\n| 85   | Foundation SA Ltd.                                      | 80 691 228 216         |\n| 100  | Greater Shepparton Foundation Community Charity Limited | 45 691 182 715         |\n| 110  | Healesville & District Community Foundation Ltd         | 59 693 139 365         |\n| 160  | Mparntwe Alice Springs Community Foundation Ltd         | 35 668 841 709         |\n| 170  | Mumbulla Community Foundation Impact Fund Ltd           | 66 691 079 124         |\n| 180  | Murray Connect Community Foundation Ltd                 | 44 691 194 493         |\n| 230  | Red Earth Community Foundation Ltd                      | 47 691 265 344         |\n| 240  | River North Community Foundation Ltd                    | 71 694 392 937         |\n| 260  | Southern Highlands Community Foundation Ltd             | 28 691 505 898         |\n| 270  | Southern Riverina Community Foundation Ltd              | 95 692 641 302         |\n| 280  | Strathbogie Ranges Community Foundation Ltd.            | 74 692 730 377         |","sortOrder":8}],"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose: specifying which community charity trusts and corporations qualify for particular tax benefits. It does not expand beyond the narrow administrative function of listing eligible entities."},"complexity_factors":["Very short instrument (approximately 3 substantive sections)","Only 1 defined term ('the Act')","No conditional logic or nested exceptions","No cross-references beyond basic interpretive provisions (Legislation Act 2003 modification)","Content is purely declarative: two tables listing named entities with ABNs","Structure is repetitive due to apparent drafting error (Part 3 appears to duplicate Part 1-2 content)","Operative provisions are straightforward 'name and specify' functions"],"plain_english_summary":"This instrument formally names a set of community charity trusts and corporations that qualify as deductible gift recipients under the Taxation Administration Act, giving those organisations and their donors special tax treatment. \n\nIt affects community foundations nationwide, donors seeking tax deductions, and the ATO’s determinations. Being on the list lets these foundations offer tax-deductible gifts, supporting their fundraising and local grant-making."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not change the substantive scope of the underlying tax law; it only designates named trusts (s6) and companies (s7) as \"specified\" under existing Schedule 1 provisions. However, by importing definitions as they stand from time to time (s4), the operational classification of those entities will follow amendments to Schedule 1 and the ITAA 1997 rather than being fixed by this instrument."},"complexity_factors":["Heavy reliance on cross-references: imports meanings from Schedule 1 to the Taxation Administration Act 1953 and the ITAA 1997 (s4).","Legal effect is entirely list-based: outcome depends on precise names and ABNs in s6 and s7.","Low substantive content beyond identification—understanding requires reading the referenced Schedule 1 provisions (426-117 and 426-180).","Duplicated/parallel Parts and repeated clauses increase navigational friction though not substantive complexity.","Implementation requires agencies and listed entities to align records and rely on the declaration for tax-administration treatment (administrative coordination)."],"plain_english_summary":"This declaration formally names specific trusts (Part 2, s6) and companies (Part 3, s7) by ABN as “specified community charity” entities for tax-administration purposes under Schedule 1 to the Taxation Administration Act 1953. It affects the named organisations and those who deal with them (for example, donors and tax agents) by making them subject to the Schedule 1 rules and definitions which the instrument imports from Schedule 1 and the ITAA 1997 (s4)."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025","history":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025/history","analysis":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025/analysis","conflicts":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025/conflicts","importantCases":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025/important-cases","documents":"/api/acts/taxation-administration-community-charity-trusts-and-corporations-declaration-2025/documents"}}