This Act establishes how charitable trusts in New South Wales are governed and protected, giving the Supreme Court broad remedial powers and creating an administrative alternative: the Attorney General can set up binding schemes to vary purposes or administration. It applies even to trusts with connections outside NSW.
It most affects trustees and beneficiaries (who may face removal, duties, or fees charged to trust assets), the Attorney General (who decides schemes, fees and authorisations), and preserves court oversight and appeal rights.
The Charitable Trusts Act 1993 (NSW) establishes a comprehensive statutory overlay on the general law of charitable trusts. Its core function is to protect trust property, facilitate efficient administration, and enable adaptation of charitable purposes when original objects become obsolete or impracticable.
Part 2 is protective. Section 6 imposes a gatekeeper requirement: charitable trust proceedings (defined in s 5(1) as proceedings concerning breach or administration of a charitable trust, excluding appeals or mere construction questions) cannot be commenced without either Attorney General authorisation or court leave. Leave cannot be granted unless the Attorney General has been given an opportunity to consider the matter or urgency justifies otherwise (s 6(2)). The Court’s powers are then expanded by s 7. Where misconduct or mismanagement is established and protective action is necessary, the Court may remove or appoint trustees (s 7(2)(a)–(b)), preclude persons from involvement (s 7(2)(c)), freeze bank accounts or other property (s 7(2)(d)), restrict transactions (s 7(2)(e)), appoint a receiver (s 7(2)(f)), or make ancillary orders. Section 7(5) expressly includes excessive remuneration within the statutory concept of misconduct or mismanagement. Section 8 lists additional mandatory grounds for removal — conviction of fraud or dishonesty, mental incapacity, bankruptcy, or corporate insolvency events — without limiting the general power.
Part 3 modernises the cy pres doctrine. Section 9(1) extends the occasions on which property may be applied cy pres to include cases where the original purposes “have ceased to provide a suitable and effective method of using the trust property, having regard to the spirit of the trust”. Section 10(1) preserves the common-law requirement of general charitable intention but reverses the presumption: such intention “is to be presumed unless there is evidence to the contrary in the instrument establishing the charitable trust” (s 10(2)). Trustees are placed under an affirmative duty to take steps to secure cy pres application when the case “permits and requires” it (s 11).
Current sections
Direct links to the current provisions in Charitable Trusts Act 1993.
This Act commences on a day or days to be appointed by proclamation.
3
Definitions
3 Definitions
3 Definitions
In this Act:
charitable trust means any trust established for charitable purposes and subject to the control of the Court in the exercise of the Court’s general jurisdiction with respect to charitable trusts.
Court means the Supreme Court of New South Wales.
trust property means any property subject to the charitable trust concerned.
4
Application of Act
4 Application of Act
4 Application of Act
(1) This Act applies in respect of a charitable trust even though:
(a) it was established outside New South Wales, or
(b) the trust property is not situated in New South Wales, or
(c) the trustees are not domiciled or resident in New South Wales.
(2) This Act applies to a trust created before or after the commencement of this section, except as otherwise provided by this Act.
(3) This Act does not apply to the exclusion of the provisions of any other Act relating to charitable trusts.
Part 2
Protection of charitable property
Part 2 Protection of charitable property
Part 2 Protection of charitable property
5
Definition of “charitable trust proceedings”
5 Definition of “charitable trust proceedings”
5 Definition of “charitable trust proceedings”
(1) In this Part, charitable trust proceedings means proceedings in the Court brought, whether by any trustee of a charitable trust or by any other person, under the Court’s statutory or general jurisdiction with respect to any breach or supposed breach of a charitable trust, or with respect to the administration of a charitable trust.
(2) However, in this Part charitable trust proceedings does not include:
(a) proceedings for the bringing of any appeal, or
(b) proceedings relating merely to the construction of a trust instrument.
6
Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
6 Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
6 Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
(1) Charitable trust proceedings are not to be commenced in the Court unless:
(a) the Attorney General has authorised the bringing of the proceedings, or
(b) leave to bring the proceedings is obtained from the Court.
(2) The Court is not to give such leave unless satisfied that the Attorney General has been given an opportunity to consider whether to authorise the proceedings or that the referral of the matter to the Attorney General is not appropriate because of the urgency of the matter or other good cause.
(2A) Any such authority or leave may also be given after charitable trust proceedings have been brought so as to enable the continuation of those proceedings.
(3) A person who does not otherwise have standing may bring charitable trust proceedings if authorised by the Attorney General to bring those proceedings.
(4) Nothing in this section applies to the bringing by the Attorney General, with or without a relator, of charitable trust proceedings or any other proceedings relating to a charitable trust.
s 6: Am 1999 No 85, Sch 1.5.
7
Extension of powers of Court to protect charitable property
7 Extension of powers of Court to protect charitable property
7 Extension of powers of Court to protect charitable property
(1) If the Court, in charitable trust proceedings, is satisfied that:
(a) there has been any misconduct or mismanagement in the administration of a charitable trust, and
(b) it is necessary or desirable to act for the purpose of protecting existing or future trust property or securing a proper application, for the purpose of the charitable trust, of existing or future trust property,
the Court may, without limiting any other powers of the Court, make one or more of the orders specified in subsection (2).
(2) The orders which may be made by the Court are as follows:
(a) an order removing any or all trustees of the charitable trust,
(b) an order appointing a person as a trustee of the charitable trust,
(c) an order precluding the employment or engagement of a person in the affairs of the charitable trust,
(d) an order directing any bank or person who holds property of the charitable trust not to part with the property without the approval of the Court or the Attorney General (or a person authorised by the Attorney General) or of some other person,
(e) an order restricting the transactions which may be entered into or the nature or amount of the payments which may be made, in the administration of the charitable trust, without the approval of the Court or the Attorney General (or a person authorised by the Attorney General) or of some other person,
(f) an order appointing a receiver of the property of the charitable trust,
(g) an order which is necessary or convenient to be made for giving effect to an order referred to in this subsection.
(3) A person appointed by order of the Court under this section as a receiver of the property of a charitable trust:
(a) may require the trustees to deliver to the receiver any property of which the person has been appointed receiver or to give to the receiver all such information concerning that property as may reasonably be required, and
(b) may acquire and take possession of any property of which the person has been appointed receiver, and
(c) may deal with any property that the person has acquired or of which the person has taken possession in any manner in which the trustees might lawfully have dealt with the property, and
(d) has such other powers and duties in respect of the property as the Court specifies in the order.
(4) Nothing in the terms of any charitable trust precludes the Court from making any order it is empowered by this section to make or affects the operation of any such order.
(5) In this section and section 8, misconduct or mismanagement includes the remuneration of persons acting in the affairs of the charitable trust concerned, or for other administrative purposes, by payments which are excessive in relation to the duties of the persons so acting.
8
Provisions relating to removal of trustees etc
8 Provisions relating to removal of trustees etc
8 Provisions relating to removal of trustees etc
Without limiting the powers of the Court, the Court may, under section 7, remove a trustee of a charitable trust:
(a) if the trustee has been responsible for or participated in misconduct or mismanagement in the administration of the charitable trust or has by the trustee’s conduct contributed to it or facilitated it, or
(b) if the trustee has been convicted, whether in New South Wales or elsewhere, of any offence involving fraud or dishonesty, or
(c) if the trustee has become mentally incapacitated, or
(d) if the trustee has become bankrupt, has applied to take the benefit of any law for the relief of bankrupt or insolvent debtors, has compounded with his or her creditors or has made an assignment of his or her remuneration for their benefit, or
(e) if the trustee is a corporation:
(i) which is in the course of being wound up, or
(ii) which is under official management, or
(iii) in respect of which a receiver or manager has been appointed, whether by the Court or pursuant to the powers contained in any instrument or otherwise, or
(iv) which has entered into a compromise or scheme of arrangement with its creditors, or
(v) in respect of which a writ of execution or other process has been issued on a judgment, decree or order of any court in favour of a creditor of the corporation and has been returned unsatisfied in whole or in part.
Part 3
Application of charitable property cy pres
Part 3 Application of charitable property cy pres
Part 3 Application of charitable property cy pres
9
Extension of the occasions for applying trust property cy pres
9 Extension of the occasions for applying trust property cy pres
9 Extension of the occasions for applying trust property cy pres
(1) The circumstances in which the original purposes of a charitable trust can be altered to allow the trust property or any part of it to be applied cy pres include circumstances in which the original purposes, wholly or in part, have since they were laid down ceased to provide a suitable and effective method of using the trust property, having regard to the spirit of the trust.
(2) References in this section to the original purposes of a charitable trust are to be construed, if the application of the trust property or any part of it has been altered or regulated by a scheme or otherwise, as references to the purposes for which the trust property are for the time being applicable.
10
Requirement for general charitable intention of donor
10 Requirement for general charitable intention of donor
10 Requirement for general charitable intention of donor
(1) This Part does not affect the requirement that trust property can not be applied cy pres unless it is given with a general charitable intention.
(2) However, a general charitable intention is to be presumed unless there is evidence to the contrary in the instrument establishing the charitable trust.
11
Duty of trustee to secure application of trust property cy pres
11 Duty of trustee to secure application of trust property cy pres
11 Duty of trustee to secure application of trust property cy pres
A charitable trust places a trustee under a duty, if the case permits and requires the trust property or any part of it to be applied cy pres, to secure its effective use for charitable purposes by taking steps to enable it to be so applied.
Part 4
Schemes by Attorney General for administration of charitable trusts
Part 4 Schemes by Attorney General for administration of charitable trusts
Part 4 Schemes by Attorney General for administration of charitable trusts
12
Attorney General may establish schemes
12 Attorney General may establish schemes
12 Attorney General may establish schemes
(1) The Attorney General may by order establish a scheme for the administration of any charitable trust. In particular, the Attorney General may by such an order:
(a) establish a scheme for the alteration of the original purposes of a charitable trust so as to enable the trust property or any part of it to be applied cy pres if it appears to the Attorney General that the trust property or any part of it may be so applied, or
(b) establish a scheme to extend or vary the powers of trustees of a charitable trust or prescribe or vary the manner or mode of administration of any charitable trust, either generally or in a particular case, if it appears to the Attorney General that it is expedient to do so in the interests of the administration of the charitable trust, or
(c) in the case of 2 or more charitable trusts, establish a scheme to authorise the trustees to use common premises or employ common staff in the administration of the trusts, to pool the trust property for the purpose of investment, or otherwise to combine for any purpose of administration of the trusts.
(2) Without limiting the generality of any provision of this Part, a scheme under this Part may vest in any trustees of a charitable trust who desire to sell, mortgage or lease the trust property or any part of it, but who cannot do so for lack of power vested in them by the instrument (if any) creating the trust or by law, the necessary power for such a sale, mortgage or lease.
(3) If there are no trustees of a charitable trust, a scheme under this Part may appoint trustees for the purposes of the scheme.
(4) A scheme for the administration of a charitable trust established by the Attorney General under this Part has the same effect as it would have if it had been established by the Court.
13
Application etc for establishment of scheme by Attorney General
13 Application etc for establishment of scheme by Attorney General
13 Application etc for establishment of scheme by Attorney General
(1) The Attorney General may establish a scheme under this Part:
(a) on the application of all or any of the trustees, or
(b) in a special case—on the Attorney General’s own initiative, or
(c) in accordance with a referral from the Court under subsection (2).
(2) If the Court directs that a scheme for the administration of a charitable trust be established, the Court may, by order, refer the matter to the Attorney General for the Attorney General to establish the scheme in accordance with the directions (if any) of the Court.
14
Restrictions on power of Attorney General to establish schemes
14 Restrictions on power of Attorney General to establish schemes
14 Restrictions on power of Attorney General to establish schemes
(1) The Attorney General is not to establish a scheme under this Part if:
(a) the value of the trust property affected by the scheme exceeds $500,000 or, if another amount is prescribed by the regulations, that other amount, or
(b) the Attorney General is satisfied that the subject matter is, because of its contentious character or any special question of law or fact or for other reasons, more fit to be dealt with by the Court.
(2) This section does not apply to the establishment of a scheme in accordance with a referral from the Court.
15
Publicity for schemes proposed to be established by Attorney General
15 Publicity for schemes proposed to be established by Attorney General
15 Publicity for schemes proposed to be established by Attorney General
(1) The Attorney General is not to establish a scheme under this Part unless:
(a) the Attorney General (or a person authorised by the Attorney General) has, not less than 1 month previously, published in the Gazette or in a newspaper circulating throughout New South Wales a notice about the proposed scheme, and
(b) the Attorney General has given due consideration to any representations or suggestions made in respect of the proposed scheme by any person.
(2) A notice about a proposed scheme must:
(a) specify that the Attorney General proposes to establish a scheme under this Part, and
(b) give details of the proposed scheme or specify a place at which a copy of the proposed scheme may be inspected, and
(c) specify a period within which any person may make representations or suggestions to the Attorney General in respect of the proposed scheme.
(3) This section does not apply to the establishment of a scheme if:
(a) the scheme does not alter the original purposes of the charitable trust and the Attorney General is satisfied that the scheme should be established as a matter of urgency, or
(b) the value of the trust property affected by the scheme does not exceed $2,000 or, if another amount is prescribed by the regulations, that other amount, or
(c) the scheme is established in accordance with a referral from the Court.
16
Publication and commencement of schemes
16 Publication and commencement of schemes
16 Publication and commencement of schemes
(1) If the Attorney General makes an order under this Part establishing a scheme, the Attorney General must publish in the Gazette or in a newspaper circulating throughout New South Wales a copy of the order or brief details of the order and the address of the place at which a copy of the order may be inspected.
(2) Any such order does not take effect:
(a) until 21 days after its publication in accordance with this section or such later time as is specified in the order, or
(b) if an appeal against the order is duly made to the Court under this Part within that time, unless the order is confirmed or the appeal is withdrawn or lapses.
(3) An order establishing a scheme referred to in section 15 (3) may, despite anything in this section, specify that it takes effect on or at any time after its publication.
17
Revocation or variation of schemes
17 Revocation or variation of schemes
17 Revocation or variation of schemes
(1) The Attorney General may revoke a scheme established under this Part by a further order published in the same manner as the order establishing the scheme.
(2) The Attorney General may vary a scheme established under this Part by a further order published in the same manner as the order establishing the scheme. The provisions of this Part relating to the establishment of a scheme apply to any such variation of the scheme.
18
Appeal from orders of Attorney General relating to schemes
18 Appeal from orders of Attorney General relating to schemes
18 Appeal from orders of Attorney General relating to schemes
(1) If the Attorney General makes an order under this Part:
(a) any trustee of the charitable trust concerned, or
(b) with the leave of the Court, any other person,
may appeal to the Court against the order within 21 days after the order is published under this Part or, with the leave of the Court, at any time after the order is so published.
(2) An appeal is to be made in accordance with the rules of the Court.
(3) The Court may, in determining the appeal, confirm, vary or quash the order.
(4) If the Court quashes the order, it may establish another scheme for the administration of the charitable trust or direct the Attorney General to establish another such scheme in accordance with the directions (if any) of the Court.
(5) A scheme purporting to be established by the Attorney General under this Part may not be challenged because of any alleged contravention of this Part, except in an appeal to the Court under this section.
19
Register of orders of Attorney General relating to schemes
19 Register of orders of Attorney General relating to schemes
19 Register of orders of Attorney General relating to schemes
(1) The Attorney General is to maintain a register of all orders made by the Attorney General under this Part.
(2) The register is to be open to inspection by any person during ordinary office hours.
(3) The regulations may make provision for or with respect to the maintenance and inspection of the register.
20
Immunity of Attorney General
20 Immunity of Attorney General
20 Immunity of Attorney General
The Attorney General has, in relation to any matter or thing done or omitted by the Attorney General in connection with any scheme under this Part, the same immunities from liability as a Judge of the Court would have if the matter or thing were done or omitted by the Court.
21
Fees payable to Attorney General
21 Fees payable to Attorney General
21 Fees payable to Attorney General
(1) The Attorney General may, by the order establishing or varying a scheme under this Part, charge fees for the costs and expenses (including legal costs and disbursements) incurred by the Attorney General in connection with the establishment or variation of the scheme.
(2) Any such fees may be fixed as a percentage of the value of the trust property affected by the scheme (with or without any minimum fee).
(3) Any fees payable under this section are (unless paid by the applicant for the establishment or variation of the scheme) payable from the trust property concerned.
(4) An appeal may be made to the Court against an order under this Part in connection with the fees required to be paid under the order.
22
Determination of value of trust property for purposes of this Part
22 Determination of value of trust property for purposes of this Part
22 Determination of value of trust property for purposes of this Part
For the purposes of this Part, the determination of the value of trust property is to be made by the Attorney General. The value is to be determined as at the date of the application for the scheme concerned or any other date the Attorney General considers convenient.
Part 4A
Gifts by certain trusts for philanthropic purposes
Part 4A Gifts by certain trusts for philanthropic purposes
Part 4A Gifts by certain trusts for philanthropic purposes
eligible recipient means a deductible gift recipient within the meaning of the Income Tax Assessment Act 1997 of the Commonwealth, whether or not the deductible gift recipient is a charity at law or (without limitation) is established for a charitable purpose or purposes.
prescribed trust means a trust:
(a) that establishes and maintains a fund referred to in item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997 of the Commonwealth, or
(b) that is established for charitable or philanthropic purposes and is of a class prescribed by the regulations,
whether created before, on or after the commencement day.
trust instrument means the initial instrument establishing a prescribed trust, as modified by all validly executed amendments.
pt 4A (ss 22A–22D): Ins 2006 No 100, Sch 1 [1].
22B
Prescribed trust—trust instrument containing express power to give to eligible recipients
22B Prescribed trust—trust instrument containing express power to give to eligible recipients
22B Prescribed trust—trust instrument containing express power to give to eligible recipients
The trust instrument of a prescribed trust may include an express power for the trustees to provide money, property or benefits to or for an eligible recipient or for the establishment of an eligible recipient.
pt 4A (ss 22A–22D): Ins 2006 No 100, Sch 1 [1].
22C
Prescribed trust—trust instrument not containing express power to give to eligible recipients
22C Prescribed trust—trust instrument not containing express power to give to eligible recipients
22C Prescribed trust—trust instrument not containing express power to give to eligible recipients
(1) The powers of the trustees of a prescribed trust, whose trust instrument does not contain an express power to do so, include a power to provide money, property or benefits to or for an eligible recipient or for the establishment of an eligible recipient.
(2) Subsection (1):
(a) applies despite any provision to the contrary in the trust instrument, but
(b) does not apply in relation to a particular eligible recipient or a particular class of eligible recipients to the extent that there is an express prohibition in the trust instrument against the provision by the trustees of money, property or benefits:
(i) to or for that eligible recipient or class of eligible recipients, or
(ii) for the establishment of that eligible recipient or class of eligible recipients.
(3) Subsection (1) does not apply to the trustees of a prescribed trust unless there is in force a declaration substantially to the effect of the form in Schedule 1 in respect of the prescribed trust.
(4) For the purpose of making a declaration under this section, the form in Schedule 1 may be modified so as to limit the application of the declaration to a specified eligible recipient or specified class of eligible recipients. If the declaration made in respect of a prescribed trust is so limited, subsection (1) in its application to the prescribed trust has effect only in relation to the specified eligible recipient or specified class of eligible recipients.
(5) The trustees must ensure that the declaration, or a certified copy of it, is retained with the records of the prescribed trust.
(6) The trustees are not under a duty to make a declaration under this section, nor are the trustees in breach of a duty in making a declaration under this section.
pt 4A (ss 22A–22D): Ins 2006 No 100, Sch 1 [1].
22D
Ancillary provisions
22D Ancillary provisions
22D Ancillary provisions
(1) In this section:
prescribed power, in relation to a prescribed trust, means:
(a) a power referred to in section 22B included in the trust instrument, or
(b) the power referred to in section 22C as applying to the prescribed trust.
(2) This Act applies to a prescribed trust as if the prescribed power were a power exercisable for a charitable purpose.
(3) Without limiting subsection (2):
(a) neither the existence nor the exercise of the prescribed power affects the validity or status of a charitable trust as a charitable trust, and
(b) a prescribed trust is to be construed and given effect to in the same manner in all respects as if:
(i) the prescribed power were a power exercisable for a charitable purpose, and
(ii) any payment or application of the trust property or the trust income, or any part of either of them, in the manner allowed by the power were to or for a charitable purpose, and
(c) the existence or exercise of the prescribed power does not affect the control of a prescribed trust by the Court in the exercise of the Court’s general jurisdiction with respect to charitable trusts, and
(d) the jurisdiction referred to in paragraph (c) extends to the prescribed power as if the power were exercisable for a charitable purpose.
(4) The provision, before the commencement day, by the trustees of a prescribed trust of money, property or benefits to or for an eligible recipient or for the establishment of an eligible recipient:
(a) is taken to be, and always to have been, a provision for an authorised and valid purpose of the prescribed trust, and
(b) does not affect, and is taken never to have affected, the status of the prescribed trust as a charitable trust.
This subsection applies despite anything to the contrary in the trust instrument.
(5) The inclusion of a power referred to in section 22B in the trust instrument of a prescribed trust before the commencement day is taken to be, and always to have been, validly included.
pt 4A (ss 22A–22D): Ins 2006 No 100, Sch 1 [1].
Part 5
Miscellaneous
Part 5 Miscellaneous
Part 5 Miscellaneous
23
Inclusion of non-charitable purpose not to invalidate trust
23 Inclusion of non-charitable purpose not to invalidate trust
23 Inclusion of non-charitable purpose not to invalidate trust
(1) A trust is not invalid merely because some non-charitable and invalid purpose as well as some charitable purpose is or could be taken to be included in any of the purposes to or for which an application of the trust property or of any part of it is directed or allowed by the trust.
(2) Any such trust is to be construed and given effect to in the same manner in all respects as if no application of the trust property or of any part of it to or for any such non-charitable and invalid purpose had been or could be taken to have been so directed or allowed.
(3) This section does not apply to any trust declared before, or to the will of any testator dying before, 1 January 1939, being the date of commencement of the Conveyancing, Trustee and Probate (Amendment) Act 1938.
24
Act binds the Crown
24 Act binds the Crown
24 Act binds the Crown
This Act binds the Crown.
25
Regulations
25 Regulations
25 Regulations
The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.
26
Effect on pending charitable trust proceedings
26 Effect on pending charitable trust proceedings
26 Effect on pending charitable trust proceedings
(1) Nothing in any provision of this Act affects any proceedings relating to a trust that were commenced in the Court before the commencement of the provision concerned.
(2) Despite subsection (1), the Court may make a referral under section 13 (2) of a matter in relation to proceedings relating to a trust that were commenced in the Court before 15 April 1994 (the date of commencement of this Act) as well as in relation to proceedings commenced after that date.
(1) The Minister is to review this Act to determine whether the policy objectives of the Act remain valid and whether the terms of the Act remain appropriate for securing those objectives.
(2) The review is to be undertaken as soon as possible after the period of 5 years from the date of assent to this Act.
(3) A report on the outcome of the review is to be tabled in each House of Parliament within 12 months after the end of the period of 5 years.
Schedule 1
Declaration by trustees
Schedule 1 Declaration by trustees
Schedule 1 Declaration by trustees
(Section 22C)
The trustees of the [insert name of trust], after having regard to the effect of this declaration (including its effect on the liability of the trustees to income tax), declare that the power conferred by section 22C of the Charitable Trusts Act 1993 to provide money, property or benefits to or for an eligible recipient, or for the establishment of an eligible recipient, within the meaning of section 22A of that Act, is approved as a power that the trustees for the time being of the [insert name of trust] are authorised to exercise.
Deed dated
sch 1: Ins 2006 No 100, Sch 1 [2].
Source text: opening excerpt
Sourced from legislation.nsw.gov.au, CC BY 4.0.
Part 1 Preliminary
Part 1 Preliminary
Part 1 Preliminary
1 Name of Act
1 Name of Act
1 Name of Act
This Act may be cited as the Charitable Trusts Act 1993.
2 Commencement
2 Commencement
2 Commencement
This Act commences on a day or days to be appointed by proclamation.
3 Definitions
3 Definitions
3 Definitions
In this Act:
charitable trust means any trust established for charitable purposes and subject to the control of the Court in the exercise of the Court’s general jurisdiction with respect to charitable trusts.
Court means the Supreme Court of New South Wales.
trust property means any property subject to the charitable trust concerned.
4 Application of Act
4 Application of Act
4 Application of Act
(1) This Act applies in respect of a charitable trust even though:
(a) it was established outside New South Wales, or
(b) the trust property is not situated in New South Wales, or
(c) the trustees are not domiciled or resident in New South Wales.
(2) This Act applies to a trust created before or after the commencement of this section, except as otherwise provided by this Act.
(3) This Act does not apply to the exclusion of the provisions of any other Act relating to charitable trusts.
Part 2 Protection of charitable property
Part 2 Protection of charitable property
Part 2 Protection of charitable property
5 Definition of “charitable trust proceedings”
5 Definition of “charitable trust proceedings”
5 Definition of “charitable trust proceedings”
(1) In this Part, charitable trust proceedings means proceedings in the Court brought, whether by any trustee of a charitable trust or by any other person, under the Court’s statutory or general jurisdiction with respect to any breach or supposed breach of a charitable trust, or with respect to the administration of a charitable trust.
Part 4 confers administrative powers on the Attorney General. Under s 12(1) the Attorney General may establish schemes by order to alter purposes cy pres, vary trustee powers, authorise common premises or staff, pool investments, or combine trusts. Such a scheme has the same effect as one made by the Court (s 12(4)). Schemes can be initiated on trustee application, on the Attorney General’s own motion in special cases, or by referral from the Court (s 13). However, the Attorney General is barred from establishing a scheme where trust property exceeds $500,000 (or prescribed amount) or where the matter is contentious or involves special questions of law or fact (s 14(1)). Publicity is mandatory: a notice must be published at least one month prior in the Gazette or a statewide newspaper, and representations must be considered (s 15(1)–(2)). Exemptions from publicity exist for urgent non-purpose-altering schemes, small trusts under $2,000, or court-referred schemes (s 15(3)).
Once made, the order must be published and does not take effect for 21 days or such later date as specified; if appealed, it is stayed until confirmation or withdrawal (s 16(2)). Appeals lie to the Supreme Court within 21 days (or later with leave) by trustees or, with leave, any other person (s 18(1)). The Court may confirm, vary or quash the order and, if quashed, may itself establish a scheme or remit the matter (s 18(3)–(4)). A register of all such orders must be kept and made available for public inspection (s 19). The Attorney General enjoys judicial immunity for acts or omissions connected with schemes (s 20) and may recover costs by charging fees, including as a percentage of trust property value (s 21).
Part 4A, inserted in 2006, addresses philanthropic giving. It defines “prescribed trust” by reference to Commonwealth tax law — either a trust maintaining a fund under item 2 of the table in s 30-15 of the Income Tax Assessment Act 1997 (Cth) or a trust established for charitable or philanthropic purposes of a prescribed class (s 22A). Where the trust instrument already contains an express power, s 22B simply confirms its validity. Where it does not, s 22C(1) implies a statutory power to provide money, property or benefits to “eligible recipients” (deductible gift recipients under Commonwealth law). The power is excluded only by an express prohibition in the trust instrument (s 22C(2)(b)). Exercise of the power is conditioned on a declaration in or to the effect of Schedule 1 being made and retained with the trust records (s 22C(3)–(5)). Section 22D then deems the prescribed power to be a power exercisable for a charitable purpose, preserving the trust’s charitable status, Court oversight, and validating past actions.
Part 5 contains miscellaneous provisions. Section 23 prevents a trust from being invalidated merely because it includes non-charitable purposes provided a charitable purpose is also present; the trust is read as though the non-charitable purpose had never been included. The Act binds the Crown (s 24), authorises regulations (s 25), preserves pending proceedings (s 26), effects consequential repeals of obsolete provisions in the Conveyancing Act 1919 and Imperial Acts Application Act 1969 (s 27), and required a five-year policy review (s 28, now spent).
Application is extraterritorial: the Act catches trusts established outside New South Wales, property situated elsewhere, and non-resident trustees (s 4(1)). It operates alongside, and does not exclude, other legislation (s 4(3)).
Who it affects
The Act’s reach is deliberately wide. Trustees of every charitable trust — however constituted and whether created before or after commencement — are subject to its protective, cy pres and scheme provisions (s 4(2)). Because “charitable trust” is defined by reference to the Court’s general jurisdiction (s 3), any trust that would be charitable at general law falls inside the Act.
The Attorney General is both gatekeeper and scheme-maker. He or she must be given an opportunity to consider proposed proceedings (s 6(2)), may authorise proceedings brought by persons without standing (s 6(3)), may initiate schemes (s 13(1)(b)), must consider representations after public notice (s 15(1)(b)), maintains the register (s 19), and can charge fees (s 21). The Attorney General’s own proceedings are exempt from the leave requirement (s 6(4)).
The Supreme Court of New South Wales is the ultimate supervisory body. It hears applications for leave (s 6), makes protective orders (s 7), determines cy pres schemes when referred or appealed, hears appeals from Attorney General orders (s 18), and retains its inherent jurisdiction. Receivers appointed by the Court exercise statutory powers (s 7(3)).
Donors, beneficiaries, and third parties with an interest in the due administration of charitable trusts may be affected. A person without standing can gain it via Attorney General authorisation (s 6(3)). Any person may make representations on proposed schemes (s 15(1)(b)) and, with leave, appeal (s 18(1)(b)).
Finally, Part 4A affects trustees of prescribed trusts who wish to utilise the new statutory power. They must consider tax consequences before signing the Schedule 1 declaration (the form itself recites that regard has been had to “the effect of this declaration (including its effect on the liability of the trustees to income tax)”).
Key duties and rights
Trustees owe an amplified duty under s 11: if the case permits and requires cy pres application, they must “secure its effective use for charitable purposes by taking steps to enable it to be so applied”. This is an affirmative obligation, not merely a power.
Trustees also face the protective regime. They may be removed for misconduct, participation in mismanagement, criminal convictions involving fraud or dishonesty, mental incapacity, bankruptcy or corporate insolvency events (s 8). They may be precluded from involvement by court order (s 7(2)(c)). When a receiver is appointed, trustees must deliver property and information (s 7(3)(a)).
The Act confers positive rights on trustees. They may apply for an Attorney General scheme to vary powers, combine administration or pool investments (s 12(1), s 13(1)(a)). Where the trust instrument lacks power to sell, mortgage or lease, a scheme may vest that power (s 12(2)). Trustees of prescribed trusts gain a statutory power under s 22C(1) (subject to declaration) and may limit that power to particular eligible recipients by modifying the Schedule 1 form (s 22C(4)).
The Attorney General holds the right to authorise or refuse proceedings, to establish schemes on own motion in special cases, to charge fees calculated as a percentage of trust property (s 21(2)), and to determine the valuation date for threshold purposes (s 22).
Members of the public have a right to notice of proposed schemes, to make representations, and (with leave) to appeal. The register is open to inspection during ordinary office hours (s 19(2)).
The Court’s rights and powers are expressed to be additional to its existing jurisdiction (s 7(1)) and are not precluded by the terms of any charitable trust (s 7(4)).
Penalties and enforcement
The Act is not primarily criminal. Enforcement is civil and supervisory. Breach of a court order made under s 7 — for example, dealing with frozen property contrary to s 7(2)(d) or (e) — would constitute contempt of court, punishable by imprisonment or sequestration. Failure to comply with a receiver’s lawful requirement under s 7(3)(a) would similarly expose a trustee to contempt proceedings.
Fees charged by the Attorney General under s 21 are recoverable from trust property if not paid by the applicant (s 21(3)). An appeal lies against the fee order itself (s 21(4)).
The gatekeeper provision in s 6 is enforced by the Court’s refusal to entertain proceedings commenced without authorisation or leave. Any scheme established in contravention of the monetary threshold or contentiousness criteria in s 14(1) may be challenged only by appeal under s 18; collateral attack is prohibited (s 18(5)).
Part 4A contains no direct sanctions. However, if trustees of a prescribed trust provide funds to an eligible recipient without first making the required declaration, the statutory power in s 22C(1) is unavailable. Any such distribution would therefore have to be justified under the general law or the trust instrument; otherwise it may constitute a breach of trust.
How it interacts with other laws
The Act is expressly not exclusive (s 4(3)). It sits atop the general law of charities, the Trustee Act 1925 (NSW), and equity’s supervisory jurisdiction. Section 7(1) states that the Court’s powers are “without limiting any other powers of the Court”.
Commonwealth tax law is central to Part 4A. The definitions of “eligible recipient” and “prescribed trust” are wholly referential to the Income Tax Assessment Act 1997 (Cth), in particular s 30-15 and the concept of deductible gift recipients. Section 22D(2) deems the prescribed power to be “a power exercisable for a charitable purpose”, thereby preserving deductibility and charitable status for tax purposes.
Repeals in s 27 removed the former Division 6 of Part 2 of the Conveyancing Act 1919 and Division 3 of Part 3 of the Imperial Acts Application Act 1969, consolidating the law. Section 23 re-enacts (with updating) the former s 37D of the Conveyancing Act 1919, ensuring that a mixed charitable and non-charitable purpose does not invalidate the trust.
The Act interacts with the Supreme Court’s rules: appeals from Attorney General orders must be brought in accordance with those rules (s 18(2)). Court-referred schemes under s 13(2) allow the Court to give binding directions to the Attorney General.
Because s 4(1) applies the Act regardless of where the trust was established, where the property is situated or where the trustees reside, it interacts with choice-of-law rules and may engage comity principles when property is located in another jurisdiction.
Recent changes and why
The most significant legislative change was the insertion of Part 4A by the Charitable Trusts Amendment Act 2006 (No 100 of 2006), which commenced on the date of assent. The explanatory materials accompanying that amendment disclosed a policy intention to remove doubt about the ability of certain trusts to donate to deductible gift recipients that might not satisfy the strict common-law definition of charity. Prior to 2006, trustees risked breaching trust or losing charitable status if they applied funds to entities that were tax-deductible but not charitable at general law (for example, certain environmental or harm-minimisation organisations). The 2006 reform statutorily deems such gifts charitable, validates past actions (s 22D(4)–(5)), and reverses the presumption of charitable intention in the cy pres context (s 10(2)).
No further substantive amendments appear in the supplied text. Minor amendments were made in 1996 (s 26) and 1999 (s 6). The five-year review required by s 28 was completed long ago; the Act has otherwise remained stable, suggesting that the 1993 architecture, as expanded in 2006, continues to meet contemporary needs for both protection and flexibility.
Court challenges and controversies
The text itself does not record specific court decisions, but the architecture reveals anticipated points of contention. Section 6(2) requires the Court to be satisfied that the Attorney General has been consulted or that urgency or other good cause makes consultation inappropriate; disputes about the adequacy of consultation or the existence of “good cause” are therefore foreseeable. The breadth of “misconduct or mismanagement” in s 7(5) — expressly including excessive remuneration — invites litigation over what level of payment is “excessive in relation to the duties”.
The cy pres extension in s 9(1) turns on whether original purposes have ceased to provide a “suitable and effective method … having regard to the spirit of the trust”. That evaluative phrase has generated, and will continue to generate, contested evidence about the trust’s “spirit”. The statutory presumption of general charitable intention (s 10(2)) shifts the evidentiary burden but does not eliminate litigation where the trust instrument contains contrary indications.
Attorney General schemes have built-in controversy controls. The $500,000 threshold in s 14(1)(a) and the “contentious character or any special question of law or fact” exception push larger or difficult matters into the Court. The mandatory publicity and representation process under s 15 opens the door to objections that must be “given due consideration”. The appeal right under s 18, including the ability of non-trustees to seek leave, ensures that interested parties can contest both the making and the content of schemes. Section 18(5) limits collateral attack, thereby channelling all challenges into the statutory appeal route.
Part 4A has its own latent controversies. The requirement of a Schedule 1 declaration means that failure to execute or retain the document could render an otherwise authorised gift unauthorised. The interaction between the statutory power and any express prohibition in the trust instrument (s 22C(2)(b)) will require careful construction of trust deeds. Because the power is deemed charitable (s 22D(2)), questions may arise about whether the trust remains exclusively charitable for other legal purposes, although s 22D(3) seeks to close that door.
Gotchas
Most practitioners assume that once a trust is declared charitable it can only benefit entities that are charitable at general law. Part 4A upends that assumption for prescribed trusts: after a Schedule 1 declaration, trustees may lawfully donate to any deductible gift recipient even if that recipient would fail the common-law test. The “gotcha” is the mechanical requirement in s 22C(3)–(5): without the declaration (or a certified copy) retained in the records, the statutory power simply does not apply.
Another trap is the interaction between the monetary thresholds. A scheme that alters purposes and affects property worth $600,000 cannot be made by the Attorney General even if the parties consent; it must go to the Court. Yet the publicity exemption in s 15(3)(b) for schemes under $2,000 can lull practitioners into thinking small variations need no notice, forgetting that the $500,000 bar in s 14 still applies to the Attorney General’s power.
Section 7(5) is often overlooked. Excessive remuneration is expressly defined as misconduct. Trustees who approve high salaries or management fees without clear benchmarking documentation risk personal liability and removal. The receiver powers in s 7(3) are broader than many expect: a receiver may “deal with any property … in any manner in which the trustees might lawfully have dealt”, effectively stepping into the trustees’ shoes.
The presumption of general charitable intention (s 10(2)) is rebuttable only by evidence “in the instrument establishing the charitable trust”. Extrinsic evidence of the donor’s specific intent is therefore inadmissible on that issue — a subtle but powerful forensic limitation.
Finally, s 18(5) is a stealth jurisdiction-stripping provision. A scheme that on its face breaches the publicity or monetary requirements of Part 4 cannot be attacked collaterally; the only remedy is a timely appeal. Late discovery of procedural irregularity is therefore fatal unless the Court grants an extension of time.
How to comply
Trustees should begin with a compliance audit. Map every charitable trust against the s 3 definition and confirm that the Act applies (it almost always will). Review the trust instrument for any express prohibition on gifts to non-charitable eligible recipients; if none exists, consider making a Schedule 1 declaration (or a limited version under s 22C(4)) and retaining the executed document with the trust records. The declaration should be executed as a deed to maximise evidentiary weight.
For day-to-day administration, document all remuneration decisions with market benchmarking evidence to rebut any future s 7(5) excessive-remuneration allegation. Maintain accurate records of trust property location and value; the Attorney General’s valuation under s 22 is made as at the application date or any other convenient date the Attorney General chooses, so contemporaneous valuations assist in determining whether the $500,000 threshold will force a court application.
When a purpose becomes unsuitable, trustees must actively consider cy pres under s 11. Obtain counsel’s opinion on whether the “spirit of the trust” test in s 9(1) is satisfied and whether general charitable intention can be presumed. If an Attorney General scheme is viable (value under threshold and non-contentious), prepare a detailed submission addressing the factors in s 12(1). Publish the required notice and keep a file of all representations received and how they were considered.
If proceedings are contemplated, first approach the Attorney General for authorisation. Draft the letter to demonstrate compliance with s 6(2) or to establish urgency. Keep a copy of any authorisation; it may be granted even after proceedings have commenced (s 6(2A)).
When drafting new trust instruments, include an express power under s 22B if philanthropic flexibility is desired, and consider inserting a clause that expressly preserves the statutory power under s 22C notwithstanding any other provision. For existing trusts, amend only with great care so as not to trigger the “express prohibition” exclusion in s 22C(2)(b).
Maintain a central register of all Attorney General orders affecting any trust (cross-referenced to the public register under s 19) and diarise the 21-day appeal period whenever an order is published.
Finally, because the Act binds the Crown (s 24), government departments administering charitable funds must comply in exactly the same way as private trustees. Regular training for charity board members on the s 7 removal grounds and the s 11 duty is a prudent risk-management step that most charities still do not undertake.
(2) However, in this Part charitable trust proceedings does not include:
(a) proceedings for the bringing of any appeal, or
(b) proceedings relating merely to the construction of a trust instrument.
6 Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
6 Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
6 Bringing of certain charitable trust proceedings to be authorised by Attorney General or by leave
(1) Charitable trust proceedings are not to be commenced in the Court unless:
(a) the Attorney General has authorised the bringing of the proceedings, or
(b) leave to bring the proceedings is obtained from the Court.
(2) The Court is not to give such leave unless satisfied that the Attorney General has been given an opportunity to consider whether to authorise the proceedings or that the referral of the matter to the Attorney General is not appropriate because of the urgency of the matter or other good cause.
(2A) Any such authority or leave may also be given after charitable trust proceedings have been brought so as to enable the continuation of those proceedings.
(3) A person who does not otherwise have standing may bring charitable trust proceedings if authorised by the Attorney General to bring those proceedings.
(4) Nothing in this section applies to the bringing by the Attorney General, with or without a relator, of charitable trust proceedings or any other proceedings relating to a charitable trust.
s 6: Am 1999 No 85, Sch 1.5.
7 Extension of powers of Court to protect charitable property
7 Extension of powers of Court to protect charitable property
7 Extension of powers of Court to protect charitable property
(1) If the Court, in charitable trust proceedings, is satisfied that:
(a) there has been any misconduct or mismanagement in the administration of a charitable trust, and
(b) it is necessary or desirable to act for the purpose of protecting existing or future trust property or securing a proper application, for the purpose of the charitable trust, of existing or future trust property,
the Court may, without limiting any other powers of the Court, make one or more of the orders specified in subsection (2).
(2) The orders which may be made by the Court are as follows:
(a) an order removing any or all trustees of the charitable trust,
(b) an order appointing a person as a trustee of the charitable trust,
(c) an order precluding the employment or engagement of a person in the affairs of the charitable trust,
(d) an order directing any bank or person who holds property of the charitable trust not to part with the property without the approval of the Court or the Attorney General (or a person authorised by the Attorney General) or of some other person,
(e) an order restricting the transactions which may be entered into or the nature or amount of the payments which may be made, in the administration of the charitable trust, without the approval of the Court or the Attorney General (or a person authorised by the Attorney General) or of some other person,
(f) an order appointing a receiver of the property of the charitable trust,
(g) an order which is necessary or convenient to be made for giving effect to an order referred to in this subsection.
(3) A person appointed by order of the Court under this section as a receiver of the property of a charitable trust:
(a) may require the trustees to deliver to the receiver any property of which the person has been appointed receiver or to give to the receiver all such information concerning that property as may reasonably be required, and
(b) may acquire and take possession of any property of which the person has been appointed receiver, and
(c) may deal with any property that the person has acquired or of which the person has taken possession in any manner in which the trustees might lawfully have dealt with the property, and
(d) has such other powers and duties in respect of the property as the Court specifies in the order.
(4) Nothing in the terms of any charitable trust precludes the Court from making any order it is empowered by this section to make or affects the operation of any such order.
(5) In this section and section 8, misconduct or mismanagement includes the remuneration of persons acting in the affairs of the charitable trust concerned, or for other administrative purposes, by payments which are excessive in relation to the duties of the persons so acting.
8 Provisions relating to removal of trustees etc
8 Provisions relating to removal of trustees etc
8 Provisions relating to removal of trustees etc
Without limiting the powers of the Court, the Court may, under section 7, remove a trustee of a charitable trust:
(a) if the trustee has been responsible for or participated in misconduct or mismanagement in the administration of the charitable trust or has by the trustee’s conduct contributed to it or facilitated it, or
(b) if the trustee has been convicted, whether in New South Wales or elsewhere, of any offence involving fraud or dishonesty, or
(c) if the trustee has become mentally incapacitated, or
(d) if the trustee has become bankrupt, has applied to take the benefit of any law for the relief of bankrupt or insolvent debtors, has compounded with his or her creditors or has made an assignment of his or her remuneration for their benefit, or
(e) if the trustee is a corporation:
(i) which is in the course of being wound up, or
(ii) which is under official management, or
(iii) in respect of which a receiver or manager has been appointed, whether by the Court or pursuant to the powers contained in any instrument or otherwise, or
(iv) which has entered into a compromise or scheme of arrangement with its creditors, or
(v) in respect of which a writ of execution or other process has been issued on a judgment, decree or order of any court in favour of a creditor of the corporation and has been returned unsatisfied in whole or in part.
Part 3 Application of charitable property cy pres
Part 3 Application of charitable property cy pres
Part 3 Application of charitable property cy pres
9 Extension of the occasions for applying trust property cy pres
9 Extension of the occasions for applying trust property cy pres
9 Extension of the occasions for applying trust property cy pres
(1) The circumstances in which the original purposes of a charitable trust can be altered to allow the trust property or any part of it to be applied cy pres include circumstances in which the original purposes, wholly or in part, have since they were laid down ceased to provide a suitable and effective method of using the trust property, having regard to the spirit of the trust.
(2) References in this section to the original purposes of a charitable trust are to be construed, if the application of the trust property or any part of it has been altered or regulated by a scheme or otherwise, as references to the purposes for which the trust property are for the time being applicable.
10 Requirement for general charitable intention of donor
10 Requirement for general charitable intention of donor
10 Requirement for general charitable intention of donor
(1) This Part does not affect the requirement that trust property can not be applied cy pres unless it is given with a general charitable intention.
(2) However, a general charitable intention is to be presumed unless there is evidence to the contrary in the instrument establishing the charitable trust.
11 Duty of trustee to secure application of trust property cy pres
11 Duty of trustee to secure application of trust property cy pres
11 Duty of trustee to secure application of trust property cy pres
A charitable trust places a trustee under a duty, if the case permits and requires the trust property or any part of it to be applied cy pres, to secure its effective use for charitable purposes by taking steps to enable it to be so applied.
Part 4 Schemes by Attorney General for administration of charitable trusts
Part 4 Schemes by Attorney General for administration of charitable trusts
Part 4 Schemes by Attorney General for administration of charitable trusts
12 Attorney General may establish schemes
12 Attorney General may establish schemes
12 Attorney General may establish schemes
(1) The Attorney General may by order establish a scheme for the administration of any charitable trust. In particular, the Attorney General may by such an order:
(a) establish a scheme for the alteration of the original purposes of a charitable trust so as to enable the trust property or any part of it to be applied cy pres if it appears to the Attorney General that the trust property or any part of it may be so applied, or
(b) establish a scheme to extend or vary the powers of trustees of a charitable trust or prescribe or vary the manner or mode of administration of any charitable trust, either generally or in a particular case, if it appears to the Attorney General that it is expedient to do so in the interests of the administration of the charitable trust, or
(c) in the case of 2 or more charitable trusts, establish a scheme to authorise the trustees to use common premises or employ common staff in the administration of the trusts, to pool the trust property for the purpose of investment, or otherwise to combine for any purpose of administration of the trusts.
(2) Without limiting the generality of any provision of this Part, a scheme under this Part may vest in any trustees of a charitable trust who desire to sell, mortgage or lease the trust property or any part of it, but who cannot do so for lack of power vested in them by the instrument (if any) creating the trust or by law, the necessary power for such a sale, mortgage or lease.
(3) If there are no trustees of a charitable trust, a scheme under this Part may appoint trustees for the purposes of the scheme.
(4) A scheme for the administration of a charitable trust established by the Attorney General under this Part has the same effect as it would have if it had been established by the Court.
13 Application etc for establishment of scheme by Attorney General
13 Application etc for establishment of scheme by Attorney General
13 Application etc for establishment of scheme by Attorney General
(1) The Attorney General may establish a scheme under this Part:
(a) on the application of all or any of the trustees, or
(b) in a special case—on the Attorney General’s own initiative, or
(c) in accordance with a referral from the Court under subsection (2).
(2) If the Court directs that a scheme for the administration of a charitable trust be established, the Court may, by order, refer the matter to the Attorney General for the Attorney General to establish the scheme in accordance with the directions (if any) of the Court.
14 Restrictions on power of Attorney General to establish schemes
14 Restrictions on power of Attorney General to establish schemes
14 Restrictions on power of Attorney General to establish schemes
(1) The Attorney General is not to establish a scheme under this Part if:
(a) the value of the trust property affected by the scheme exceeds $500,000 or, if another amount is prescribed by the regulations, that other amount, or
(b) the Attorney General is satisfied that the subject matter is, because of its contentious character or any special question of law or fact or for other reasons, more fit to be dealt with by the Court.
(2) This section does not apply to the establishment of a scheme in accordance with a referral from the Court.
15 Publicity for schemes proposed to be established by Attorney General
15 Publicity for schemes proposed to be established by Attorney General
15 Publicity for schemes proposed to be established by Attorney General
(1) The Attorney General is not to establish a scheme under this Part unless:
(a) the Attorney General (or a person authorised by the Attorney General) has, not less than 1 month previously, published in the Gazette or in a newspaper circulating throughout New South Wales a notice about the proposed scheme, and
(b) the Attorney General has given due consideration to any representations or suggestions made in respect of the proposed scheme by any person.
(2) A notice about a proposed scheme must:
(a) specify that the Attorney General proposes to establish a scheme under this Part, and
(b) give details of the proposed scheme or specify a place at which a copy of the proposed scheme may be inspected, and
(c) specify a period within which any person may make representations or suggestions to the Attorney General in respect of the proposed scheme.
(3) This section does not apply to the establishment of a scheme if:
(a) the scheme does not alter the original purposes of the charitable trust and the Attorney General is satisfied that the scheme should be established as a matter of urgency, or
(b) the value of the trust property affected by the scheme does not exceed $2,000 or, if another amount is prescribed by the regulations, that other amount, or
(c) the scheme is established in accordance with a referral from the Court.
16 Publication and commencement of schemes
16 Publication and commencement of schemes
16 Publication and commencem
This is an opening excerpt, not the complete document.