sec.107Definitions for pt 9

### sec.107 Definitions for pt 9 In this part— eligible recipient means a deductible gift recipient under the Income Tax Assessment Act 1997 (Cwlth) , 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— that establishes and maintains a fund mentioned in item 2 of the table of the Income Tax Assessment Act 1997 (Cwlth) , section 30 -15; or that is established for charitable or philanthropic purposes and is of a class prescribed under a regulation. trust instrument means the initial instrument establishing a prescribed trust, as modified by all validly executed amendments. s 107 ins 2009 No. 2 s 84 - (a) that establishes and maintains a fund mentioned in item 2 of the table of the Income Tax Assessment Act 1997 (Cwlth) , section 30 -15; or - (b) that is established for charitable or philanthropic purposes and is of a class prescribed under a regulation.