sec.212Definitions for part

sec.212 Definitions for part

In this part— deductible gift recipient see the Income Tax Assessment Act 1997 (Cwlth) , section 30-227 . eligible recipient means— in relation to any prescribed trust, a deductible gift recipient that— is mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 1; and is not a charity because of its connection with government or being a government entity; and would be a charity if it did not have the connection with government or were not a government entity; or in relation to a prescribed trust that is a relevant trust, an entity that— is not a charity or an eligible recipient under paragraph (a) ; and is prescribed by regulation. government entity see the Charities Act 2013 (Cwlth) , section 4 . prescribed power , for a prescribed trust, see sections 213 (2) and 214 (3) . prescribed trust means— an ancillary fund mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 2; or a trust that— is established and maintained for charitable or philanthropic purposes; and is of a class prescribed by regulation. relevant trust means a prescribed trust that is prescribed by regulation to be a relevant trust.

• (a) in relation to any prescribed trust, a deductible gift recipient that— (i) is mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 1; and (ii) is not a charity because of its connection with government or being a government entity; and (iii) would be a charity if it did not have the connection with government or were not a government entity; or
• (i) is mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 1; and
• (ii) is not a charity because of its connection with government or being a government entity; and
• (iii) would be a charity if it did not have the connection with government or were not a government entity; or
• (b) in relation to a prescribed trust that is a relevant trust, an entity that— (i) is not a charity or an eligible recipient under paragraph (a) ; and (ii) is prescribed by regulation.
• (i) is not a charity or an eligible recipient under paragraph (a) ; and
• (ii) is prescribed by regulation.
• (i) is mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 1; and
• (ii) is not a charity because of its connection with government or being a government entity; and
• (iii) would be a charity if it did not have the connection with government or were not a government entity; or
• (i) is not a charity or an eligible recipient under paragraph (a) ; and
• (ii) is prescribed by regulation.
• (a) an ancillary fund mentioned in the Income Tax Assessment Act 1997 (Cwlth) , section 30-15 , table, item 2; or