1Charitable Trusts Regulations 2025

CrestWestern Australia

Charitable Trusts Act 2022

Charitable Trusts Regulations 2025

Western Australia

Charitable Trusts Regulations 2025

Contents

1. Citation 1

2. Commencement 1

3. 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.

Image unavailable in extracted text

Notes

This is a compilation of the Charitable Trusts Regulations 2025. For provisions that have come into operation see the compilation table.

Compilation table

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.