Part 3Community charity corporations

Part 1—Preliminary

1 Name

This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025.

3 Authority

This instrument is made under the Taxation Administration Act 1953.

4 Interpretation

Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.

Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.

Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997.

5 Definitions

In this instrument:

the Act means the Taxation Administration Act 1953.

Part 2—Community charity trusts

6 Specified community charity trusts

Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426‑117(1)(a) in Schedule 1 to the Act: