Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025

I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration.

Dated   18 March 2025

Dr Andrew Leigh

Assistant Minister for Competition, Charities and Treasury
Parliamentary Secretary to the Treasurer

Contents

Part 1—Preliminary

1  Name 

2  Commencement

3  Authority

4  Interpretation

5  Definitions

Part 2—Community charity trusts

6  Specified community charity trusts

Part 1—Preliminary

1  Name

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

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

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: