Charitable Trusts Regulation 2017 (NSW)

Charitable Trusts Regulation 2017

[2017-285]

Status information

Currency of version
Current version for 23 June 2017 to date (accessed 12 March 2019 at 17:45)
Legislation on this site is usually updated within 3 working days after a change to the legislation.

Provisions in force
The provisions displayed in this version of the legislation have all commenced. See Historical Notes

Staged repeal status
This legislation is currently due to be automatically repealed under the Subordinate Legislation Act 1989 on 1 September 2022

Authorisation
This version of the legislation is compiled and maintained in a database of legislation by the Parliamentary Counsel's Office and published on the NSW legislation website, and is certified as the form of that legislation that is correct under section 45C of the Interpretation Act 1987.

File last modified 23 June 2017.

Charitable Trusts Regulation 2017

[2017-285]

Contents

Charitable Trusts Regulation 2017

1   Name of Regulation

This Regulation is the Charitable Trusts Regulation 2017.

2   Commencement

This Regulation commences on the day on which it is published on the NSW legislation website.

3   Prescribed trusts

Trusts that are entities all of whose ordinary and statutory income is exempt from income tax because of item 1.1 of section 50-5 of the Income Tax Assessment Act 1997 of the Commonwealth are prescribed as a class of trusts for the purposes of paragraph (b) of the definition of prescribed trust in section 22A of the Charitable Trusts Act 1993.

Note.

 An entity can only be endorsed as exempt from income tax under Subdivision 50-B of the Income Tax Assessment Act 1997 of the Commonwealth if the entity is a registered charity (that is, it is registered with the Australian Charities and Not-for-profits Commission under the Charities Act 2013 of the Commonwealth) and meets certain other requirements under the Income Tax Assessment Act 1997 of the Commonwealth.

Historical notes

The following abbreviations are used in the Historical notes:

Am	amended	LW	legislation website	Sch	Schedule
Cl	clause	No	number	Schs	Schedules
Cll	clauses	p	page	Sec	section
Div	Division	pp	pages	Secs	sections
Divs	Divisions	Reg	Regulation	Subdiv	Subdivision
GG	Government Gazette	Regs	Regulations	Subdivs	Subdivisions
Ins	inserted	Rep	repealed	Subst	substituted

Table of amending instruments

Charitable Trusts Regulation 2017 (285). LW 23.6.2017. Date of commencement, on publication on LW, cl 2.