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Taxation Administration (Private Ancillary Fund) Guidelines 2019
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Department of the Treasury
This item is authorised by the following title:
Taxation Administration Act 1953
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F2019L01227
20 September 2019
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11 June 2020
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Interpretation
6 Penalties
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Part 2—Rules for establishing and maintaining private ancillary funds as deductible gift recipients
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Division 1—General
7 Object of this Part
8 General principles
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Division 2—Establishing a private ancillary fund
9 Purpose and objects of the fund
10 Not-for-profit
11 Operated only in Australia
12 Trustees
13 Change to governing rules
14 Trustee liability
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Division 3—Operation of a private ancillary fund
15 Minimum annual distribution
16 Valuations
17 Keeping accounts
18 Financial statements
19 Audits
20 Investment strategy
21 Investment limitations
22 Uncommercial transactions and benefits to founders and donors
23 Fees and expenses
24 Donors
25 Compliance with all relevant laws
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Division 4—Winding up, or ceasing to be, a private ancillary fund
26 Winding up, or ceasing to be, a private ancillary fund
27 Converting a private ancillary fund into a public ancillary fund
28 Portability
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Part 3—Application and transitional provisions
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Division 1—Transitional rules for former prescribed private funds
29 Governing rules inconsistent with these guidelines
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Division 2—Things done under the Private Ancillary Fund Guidelines 2009
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30 Things done under the Private Ancillary Fund Guidelines 2009
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Schedule 1—Repeals and consequential amendments
Private Ancillary Fund Guidelines 2009
Public Ancillary Fund Guidelines 2011
