22ADefinitions

22A Definitions

22A Definitions

In this Part:

commencement day means the date of assent to the Charitable Trusts Amendment Act 2006.

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].