Charitable Trusts Regulations 2025
CrestWestern Australia
Charitable Trusts Act 2022
Charitable Trusts Regulations 2025
Western Australia
Charitable Trusts Regulations 2025
Contents
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Citation 1
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Commencement 1
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Prescribed trusts 1
Notes
Compilation table 2
Defined terms
Charitable Trusts Act 2022
Charitable Trusts Regulations 2025
1. Citation
These regulations are the *Charitable Trusts Regulations 2025*.
2. Commencement
These regulations come into operation as follows —
(a) regulations 1 and 2 — on the day on which these regulations are published on the WA legislation website;
(b) the rest of the regulations — on the day after that day.
3. Prescribed trusts
(1) In this regulation —
registered charity has the meaning given in the Income Tax Assessment Act 1997 (Commonwealth) section 995-1.
(2) For the purposes of paragraph (b) of the definition of prescribed trust in section 48 of the Act, a trust is of a prescribed class if the trust is a registered charity that is exempt from income tax under the Income Tax Assessment Act 1997 (Commonwealth) Division 50.
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Notes
This is a compilation of the Charitable Trusts Regulations 2025. For provisions that have come into operation see the compilation table.
Compilation table
| Citation | Published | Commencement |
|---|---|---|
| Charitable Trusts Regulations 2025 | SL 2025/60 16 Apr 2025 | r. 1 and 2: 16 Apr 2025 (see r. 2(a)); Regulations other than r. 1 and 2: 17 Apr 2025 (see r. 2(b)) |
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
registered charity 3(1)
© State of Western Australia 2025.
This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au.
Attribute work as: © State of Western Australia 2025.
By Authority: GEOFF O. LAWN, Government Printer