4Interpretation

4 Interpretation

Note: Terms used in this instrument have the same meaning as they do in the Veterans’ Entitlements Act 1986. For example, the following terms are defined in that Act:

Note: immediate family member;

Note: principal beneficiary;

Note: Social Security Act;

Note: special disability trust.

In this instrument:

Act means the Veterans’ Entitlements Act 1986.

Auditing and Assurance Standards Board means the Australian non-corporate government entity responsible for developing, issuing and maintaining standards relating to auditing and assurance.

Australian Auditing Standards means the standards issued by the Auditing and Assurance Standards Board as existing on the day this instrument commences.

Note: The Australian Auditing Standards could in 2023 be viewed online on the Auditing and Assurance Standards Board website (auasb.gov.au).

Department means the Department of Veterans’ Affairs.

model trust deed means the document named Model Trust Deed for Special Disability Trusts:

(a) published by the department responsible for administering the Social Security Act; and
(b) as existing on the day this instrument commences.

Note: The Model Trust Deed for Special Disability Trust could in 2023 be viewed online on the Department of Social Services website (dss.gov.au).

relevant financial year, for a reporting requirement for a trust, means the financial year in relation to which the trustees are required to give financial statements about the trust under subsection 52ZZZWF(1) of the Act.