22ADefinitions

#### 22A Definitions 22A Definitions > In this Part: > > commencement day means the date of assent to the [Charitable Trusts Amendment Act 2006](/view/html/repealed/current/act-2006-100). > > eligible recipient means a deductible gift recipient within the meaning of the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) 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](http://www.legislation.gov.au/) 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 \[1\].