Income Tax Assessment Amendment Regulations 2005 (No. 4) (Cth)
Case
Income Tax Assessment Amendment Regulations 2005 (No. 4)1
Select Legislative Instrument 2005 No. 328
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1997.
Dated 15 December 2005
P. M. JEFFERY
Governor-General
By His Excellency’s Command
MAL BROUGH
Minister for Revenue and Assistant Treasurer
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Name of Regulations
These Regulations are the Income Tax Assessment Amendment Regulations 2005 (No. 4).
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Commencement
These Regulations commence on the day after they are registered.
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Amendment of Income Tax Assessment Regulations 1997
Schedule 1 amends the Income Tax Assessment Regulations 1997.
Schedule 1 Amendments
(regulation 3)
[1] Regulation 995-1.02
substitute
995-1.02Prescribed private fund
For the definition of prescribed private fund in section 995-1 of the Act, each fund specified in an item in Schedule 3 is taken to be a prescribed private fund:
(a)on and from the date specified in that item; or
(b)for the period specified in that item.
[2] After Schedule 2
insert
Schedule 3 Prescribed private funds
|
Item |
Name of Fund |
Date, or period, of effect |
| 1 | Nelson Meers Foundation | 21 June 2001 |
| 2 | Sargents Foundation Sub-Fund | 21 June 2001 |
| 3 | The Andersen Foundation | 21 June 2001 |
| 4 | Brencorp Foundation |
22 June 2001 to 22 April 2005 |
| 5 | Gandel Foundation | 22 June 2001 |
| 6 | Gonski Foundation | 22 June 2001 |
| 7 | Humanity Trust | 22 June 2001 |
| 8 | Levy Foundation | 22 June 2001 |
| 9 | The CINS Foundation | 22 June 2001 |
| 10 | The Cuthbert Foundation | 22 June 2001 |
| 11 | The F&J Ryan Foundation | 22 June 2001 |
| 12 | The Joan & Peter Clemenger Trust | 22 June 2001 |
| 13 | The Parncutt Family Foundation | 22 June 2001 |
| 14 | The Pratt Family Foundation | 22 June 2001 |
| 15 | The Rodney & Judith ONeil Foundation | 22 June 2001 |
| 16 | The Sentinel Foundation | 22 June 2001 |
| 17 | The Charitable Foundation | 25 June 2001 |
| 18 | The Noble Foundation | 27 June 2001 |
| 19 | The Sarah and Baillieu Myer Family Foundation | 27 June 2001 |
| 20 | Wind Over Water Foundation | 27 June 2001 |
| 21 | The Aranday Foundation | 28 June 2001 |
| 22 | The Mill House Foundation | 11 July 2001 |
| 23 | Hunter Hall Charitable Fund | 16 August 2001 |
| 24 | The International Children’s Foundation | 23 August 2001 |
| 25 | The Brian and Maxine Newell Prostate Cancer Research Foundation | 17 September 2001 |
| 26 | Barrie Bailey Foundation | 3 October 2001 |
| 27 | The Rotary Club of Hillarys Community Foundation | 3 October 2001 |
| 28 | The Western Australian Club Foundation | 3 October 2001 |
| 29 | Yeast Foundation | 20 December 2001 |
| 30 | The A & E Finkel Foundation | 14 February 2002 |
| 31 | The Caledonia Foundation | 14 February 2002 |
| 32 | The Clipsal Fund |
25 March 2002 to 24 November 2003 |
| 33 | AB’s Trek for Kids Foundation |
26 March 2002 to 30 June 2004 |
| 34 | Dubler Family Foundation | 26 March 2002 |
| 35 | Booze Brothers Staff Charitable Fund | 26 March 2002 |
| 36 | The Dianne Kemp Foundation | 22 April 2002 |
| 37 | The Mount Scopus College Foundation Trust | 22 April 2002 |
| 38 | John Collier Foundation | 22 April 2002 |
| 39 | Collection House Foundation |
22 April 2002 to 15 August 2005 |
| 40 | The Coca-Cola Australia Foundation | 22 April 2002 |
| 41 | The Margaret Lawrence Bequest | 22 April 2002 |
| 42 | The Dawson Family Foundation | 22 April 2002 |
| 43 | AACFE Charitable Foundation | 22 April 2002 |
| 44 | Paul Ainsworth Charitable Foundation | 5 June 2002 |
| 45 | Philandron Foundation | 5 June 2002 |
| 46 | Philip and Vivien Brass Charitable Foundation | 5 June 2002 |
| 47 | The Albrecht Foundation Trust | 5 June 2002 |
| 48 | The Berg Family Foundation | 5 June 2002 |
| 49 | The Michael & Andrew Buxton Foundation | 5 June 2002 |
| 50 | The Samuel Nissen Charitable Foundation | 5 June 2002 |
| 51 | R & M Champion de Crespigny Foundation | 11 June 2002 |
| 52 | The Flew Foundation | 11 June 2002 |
| 53 | Accenture Australia Foundation | 14 June 2002 |
| 54 | Andyinc Foundation | 14 June 2002 |
| 55 | Bennelong Foundation | 14 June 2002 |
| 56 | Glencoe Foundation | 14 June 2002 |
| 57 | Guthrie Family Memorial Fund | 14 June 2002 |
| 58 | Hill Charitable Foundation | 14 June 2002 |
| 59 | JBWere Foundation |
14 June 2002 to 11 December 2003 |
| 60 | Jewish Holocaust Centre Foundation | 14 June 2002 |
| 61 | John Lamble Foundation | 14 June 2002 |
| 62 | Key Foundation | 14 June 2002 |
| 63 | Leeuwin Estate Foundation |
14 June 2002 to 17 November 2004 |
| 64 | Lifework Foundation | 14 June 2002 |
| 65 | Mannkal Economic Education Foundation | 14 June 2002 |
| 66 | New Start Foundation | 14 June 2002 |
| 67 | Schaffer Foundation | 14 June 2002 |
| 68 | The Angel Fund | 14 June 2002 |
| 69 | The Bamford Family Foundation | 14 June 2002 |
| 70 | The Isabel and John Gilbertson Charitable Trust | 14 June 2002 |
| 71 | The Jackson Family Foundation | 14 June 2002 |
| 72 | The Teen Spirit Charitable Foundation | 14 June 2002 |
| 73 | The Thomas Foundation | 14 June 2002 |
| 74 | The William & Rita Rogers Charitable Foundation | 14 June 2002 |
| 75 | Trust for Nature Foundation | 14 June 2002 |
| 76 | Wilson Foundation | 14 June 2002 |
| 77 | The Manildra Foundation | 26 June 2002 |
| 78 | The McVay Foundation | 26 June 2002 |
| 79 | The Rainbow Charitable Foundation | 26 June 2002 |
| 80 | Onbass Foundation | 5 August 2002 |
| 81 | Schools’ Canteen Education Foundation of Australia | 5 August 2002 |
| 82 | The Perini Family Foundation | 5 August 2002 |
| 83 | The Global Community Foundation | 3 September 2002 |
| 84 | The Jessie Salmond Foundation Fund | 10 September 2002 |
| 85 | The Vodafone Australia Foundation | 10 September 2002 |
| 86 | Jackson McDonald Community Foundation | 11 September 2002 |
| 87 | Pickard Foundation | 9 October 2002 |
| 88 | Cassandra Ganter Foundation | 14 October 2002 |
| 89 | Four Winds Foundation | 14 October 2002 |
| 90 | The Keith Murton Foundation | 21 October 2002 |
| 91 | The Jreissati Foundation Trust | 29 October 2002 |
| 92 | R.M. Brown Environmental Foundation | 11 November 2002 |
| 93 | The Mount Scopus Memorial College B’Nei Mitzvah Foundation | 20 December 2002 |
| 94 | The Greatorex Foundation | 20 December 2002 |
| 95 | The Robert and Jennifer Ferguson Charitable Trust | 20 December 2002 |
| 96 | The Vittorio Romano 1 Foundation | 20 December 2002 to 17 July 2003 |
| 97 | James N Kirby Foundation | 7 May 2003 |
| 98 | The Minimbah Foundation for Youth |
7 May 2003 to 19 May 2003 |
| 99 | The Peters Family Foundation | 20 May 2003 |
| 100 | A Celebration of Life Foundation | 24 June 2003 |
| 101 | Abey Foundation | 24 June 2003 |
| 102 | Five Talents Foundation | 24 June 2003 |
| 103 | Hillcrest Foundation | 24 June 2003 |
| 104 | Janina and Bill Amiet Foundation | 24 June 2003 |
| 105 | Josef Reisinger Foundation | 24 June 2003 |
| 106 | McLean Perpetual Children’s Foundation | 24 June 2003 |
| 107 | N.J. Innis Charitable Foundation | 24 June 2003 |
| 108 | Peter Isaacson Foundation | 24 June 2003 |
| 109 | The Alfred and Jean Dickson Charitable Foundation | 24 June 2003 |
| 110 | The Bell Shakespeare Company Foundation |
24 June 2003 to 19 April 2004 |
| 111 | The Clitheroe Foundation | 24 June 2003 |
| 112 | The George Lewin Foundation | 24 June 2003 |
| 113 | The Harvard Club of Australia Foundation | 24 June 2003 |
| 114 | The Himalayan Foundation of Australia Trust | 24 June 2003 |
| 115 | The Johanna Sewell Memorial Fund | 24 June 2003 |
| 116 | The Lidia Perin Foundation | 24 June 2003 |
| 117 | The Maccabi Victorian Sports Foundation | 24 June 2003 |
| 118 | The O’Neill Foundation | 24 June 2003 |
| 119 | The Orcadia Foundation | 24 June 2003 |
| 120 | The Peggy Charitable Foundation | 24 June 2003 |
| 121 | The Reym Fund | 24 June 2003 |
| 122 | The Werled Foundation | 24 June 2003 |
| 123 | The William and Georgena Bradshaw Foundation | 24 June 2003 |
| 124 | Thornhill Foundation | 24 June 2003 |
| 125 | Taranto Cultural Foundation | 24 June 2003 |
| 126 | Dalcorp Foundation | 30 June 2003 |
| 127 | John and Marie Hill World Scout Jamboree Trust Fund | 30 June 2003 |
| 128 | PricewaterhouseCoopers Foundation | 30 June 2003 |
| 129 | Schapper Family Foundation | 30 June 2003 |
| 130 | Selim Foundation | 30 June 2003 |
| 131 | VM Romano Foundation | 18 July 2003 |
| 132 | The Arcus Foundation | 8 September 2003 |
| 133 | Clayton Utz Foundation | 23 October 2003 |
| 134 | Dibben Family Charitable Trust | 23 October 2003 |
| 135 | The Fair Go Foundation | 23 October 2003 |
| 136 | The Josephine Ulrick and Win Schubert Diversity Foundation | 23 October 2003 |
| 137 | The Judith Jane Mason and Harold Stannett Williams Memorial Foundation | 23 October 2003 |
| 138 | The Phileo Foundation | 23 October 2003 |
| 139 | The Reed Charity Trust | 23 October 2003 |
| 140 | The Sid Myer Family Foundation | 23 October 2003 to 27 January 2005 |
| 141 | The Gerard Fund | 25 November 2003 |
| 142 | Goldman Sachs JBWere Foundation | 12 December 2003 |
| 143 | Greenlight Foundation | 3 February 2004 |
| 144 | Horwath Charitable Trust | 3 February 2004 |
| 145 | Maple-Brown Family Charitable Trust | 3 February 2004 |
| 146 | Matana Foundation for Young People | 3 February 2004 |
| 147 | McGrath Family Foundation | 3 February 2004 |
| 148 | Sabemo Foundation | 3 February 2004 |
| 149 | Southern Paradise Foundation | 3 February 2004 |
| 150 | The JEM Foundation | 3 February 2004 |
| 151 | The Persephone Foundation | 3 February 2004 |
| 152 | Annieandjohnpaterson Foundation | 10 February 2004 |
| 153 | Neil & Norma Hill Foundation | 10 February 2004 |
| 154 | Pierce Armstrong Trust | 10 February 2004 |
| 155 | Rosella Foundation | 10 February 2004 |
| 156 | Sherman Foundation | 10 February 2004 |
| 157 | The Ernst & Young Foundation | 10 February 2004 |
| 158 | The MJFS Foundation | 10 February 2004 |
| 159 | The Shane Warne Foundation | 10 February 2004 |
| 160 | The Bell Shakespeare Development Trust | 20 April 2004 |
| 161 | Count Charitable Foundation | 24 April 2004 |
| 162 | Ilhan Foundation | 24 April 2004 |
| 163 | Kids and Families Foundation | 24 April 2004 |
| 164 | Purves Private Fund | 24 April 2004 |
| 165 | Rees Jones Foundation | 24 April 2004 |
| 166 | The ACCA Foundation | 24 April 2004 |
| 167 | The Allison Foundation | 24 April 2004 |
| 168 | The Besen Family Foundation | 24 April 2004 |
| 169 | The Boyd Group Foundation | 24 April 2004 |
| 170 | Acuity Evangelical Foundation Prescribed Fund | 16 June 2004 |
| 171 | Bamaga Foundation | 16 June 2004 |
| 172 | Becher Foundation | 16 June 2004 |
| 173 | Belalberi Foundation | 16 June 2004 |
| 174 | Bradley McKnight Foundation | 16 June 2004 |
| 175 | Donkey Wheel Fund | 16 June 2004 |
| 176 | Efron Family Foundation | 16 June 2004 |
| 177 | Fay Fuller Foundation | 16 June 2004 |
| 178 | Fouress Foundation | 16 June 2004 |
| 179 | Goodman Family Foundation | 16 June 2004 |
| 180 | Grosman Family Foundation | 16 June 2004 |
| 181 | H & K Johnston Family Foundation | 16 June 2004 |
| 182 | Heymanson Family Foundation | 16 June 2004 |
| 183 | Kel & Rosie Day Foundation | 16 June 2004 |
| 184 | Liangrove Foundation | 16 June 2004 |
| 185 | Mark Francis Butler Charity Foundation | 16 June 2004 |
| 186 | McLeod Family Foundation | 16 June 2004 |
| 187 | RobMeree Foundation | 16 June 2004 |
| 188 | Schudmak Family Foundation | 16 June 2004 |
| 189 | Steven Moss Foundation | 16 June 2004 |
| 190 | The Agape Charitable Fund | 16 June 2004 |
| 191 | The Brenda Shanahan Charitable Foundation | 16 June 2004 |
| 192 | The David Harold Tribe Charitable Foundation | 16 June 2004 |
| 193 | The Helen Lyons Foundation | 16 June 2004 |
| 194 | The Keir Foundation | 16 June 2004 |
| 195 | The Macintosh Foundation | 16 June 2004 |
| 196 | The Malcolm Robertson Foundation | 16 June 2004 |
| 197 | The Moore Family Philanthropic Foundation | 16 June 2004 |
| 198 | The Muffin Foundation | 16 June 2004 |
| 199 | The Neilson Foundation | 16 June 2004 |
| 200 | The Ray and Margaret Wilson Foundation | 16 June 2004 |
| 201 | The White Foundation | 16 June 2004 |
| 202 | Vernon Foundation | 16 June 2004 |
| 203 | Wolanski Foundation | 16 June 2004 |
| 204 | Aarons Foundation | 17 June 2004 |
| 205 | Costa Family Foundation | 17 June 2004 |
| 206 | Debbie Stach Memorial Fund | 17 June 2004 |
| 207 | Gleeson/O’Keefe Foundation | 17 June 2004 |
| 208 | Hear & Say Foundation | 17 June 2004 |
| 209 | Herbert And Valmae Freilich Prescribed Private Fund | 17 June 2004 |
| 210 | Molloy Family Foundation | 17 June 2004 |
| 211 | Montgomery Foundation | 17 June 2004 |
| 212 | Newcastle Permanent Charitable Foundation | 17 June 2004 |
| 213 | Next Generation Prescribed Private Fund | 17 June 2004 |
| 214 | Phil Little Design Foundation | 17 June 2004 |
| 215 | Pixifoto Foundation | 17 June 2004 |
| 216 | Skipper-Jacobs Charitable Trust | 17 June 2004 |
| 217 | Spotlight Charitable Foundation | 17 June 2004 |
| 218 | The Bill & Patricia Ritchie Foundation | 17 June 2004 |
| 219 | The Horizon Foundation | 17 June 2004 |
| 220 | The Nicol Foundation | 17 June 2004 |
| 221 | The Orica Community Foundation | 17 June 2004 |
| 222 | The Skellern Family Foundation | 17 June 2004 |
| 223 | The Springett Family Foundation | 17 June 2004 |
| 224 | Vincent Fairfax Ethics in Leadership Foundation | 17 June 2004 |
| 225 | WJ & MS Hughes Foundation | 17 June 2004 |
| 226 | Wythenshawe Foundation | 17 June 2004 |
| 227 | Leeuwin Estate Charitable Foundation | 17 November 2004 |
| 228 | Aboriginal Benefits Foundation | 20 December 2004 |
| 229 | Clubs Smile for a Child Foundation | 20 December 2004 |
| 230 | Shaddock Foundation | 20 December 2004 |
| 231 | The Jordan Family Charitable Trust | 20 December 2004 |
| 232 | The Trawalla Foundation | 20 December 2004 |
| 233 | Spinifex Trust | 20 December 2004 |
| 234 | The Corio Foundation | 20 December 2004 |
| 235 | The Morgan & Banks Foundation | 20 December 2004 |
| 236 | The Sid and Fiona Myer Family Foundation | 27 January 2005 |
| 237 | AirRoad Foundation | 4 February 2005 |
| 238 | Tattersall’s George Adams Foundation | 4 February 2005 |
| 239 | The Gourlay Charitable Trust | 12 April 2005 |
| 240 | The Carnegie Foundation | 12 April 2005 |
| 241 | The Lindsay & Heather Payne Medical Research Charitable Foundation | 12 April 2005 |
| 242 | The API Trust Fund | 12 April 2005 |
| 243 | Isador and Rebecca Magid Foundation | 12 April 2005 |
| 244 | The Restoration Foundation | 12 April 2005 |
| 245 | The Lochtenberg Foundation | 12 April 2005 |
| 246 | The Rix Foundation | 12 April 2005 |
| 247 | The Pace Foundation | 12 April 2005 |
| 248 | Scanlon Foundation | 22 April 2005 |
| 249 | Barr Family Foundation | 10 June 2005 |
| 250 | Ferris Family Foundation | 10 June 2005 |
| 251 | Gordon Brothers Charitable Foundation | 10 June 2005 |
| 252 | The George and Janet Parker Memorial Trust | 10 June 2005 |
| 253 | Willowtree Foundation | 10 June 2005 |
| 254 | Adam Scott Foundation | 10 June 2005 |
| 255 | Aon Charitable Foundation | 10 June 2005 |
| 256 | Harry Triguboff Foundation | 10 June 2005 |
| 257 | Just Enough Faith Foundation | 10 June 2005 |
| 258 | Michael Craft Memorial Fund | 10 June 2005 |
| 259 | O’Donohue Family Foundation | 10 June 2005 |
| 260 | Shirley Greathead Foundation | 10 June 2005 |
| 261 | William McIlrath Charitable Foundation | 10 June 2005 |
| 262 | Woollahra Colleagues Rugby Union Football Club Foundation | 10 June 2005 |
| 263 | ABD Foundation | 10 June 2005 |
| 264 | Australand Foundation | 10 June 2005 |
| 265 | Bendat Family Foundation | 10 June 2005 |
| 266 | Gaunt Family Foundation | 10 June 2005 |
| 267 | Indigo Community Aid Foundation | 10 June 2005 |
| 268 | Limb Family Foundation | 10 June 2005 |
| 269 | Prescott Family Foundation | 10 June 2005 |
| 270 | Seidler Architectural Foundation | 10 June 2005 |
| 271 | SG Foundation | 10 June 2005 |
| 272 | Sisyphus Foundation | 10 June 2005 |
| 273 | Skar Foundation | 10 June 2005 |
| 274 | Telstra Foundation Community Development Fund | 10 June 2005 |
| 275 | The Beeren Foundation | 10 June 2005 |
| 276 | The Byrnes Foundation | 10 June 2005 |
| 277 | The Kirk Foundation | 10 June 2005 |
| 278 | The Lightfoot Foundation | 10 June 2005 |
| 279 | The Nelson Foundation | 10 June 2005 |
| 280 | The Sunjoto Foundation – The Spirit of Giving | 10 June 2005 |
| 281 | The Wood Foundation | 10 June 2005 |
| 282 | Cochrane-Schofield Charitable Fund | 10 June 2005 |
| 283 | Gilmour Foundation | 10 June 2005 |
| 284 | Henry Pollack Foundation | 10 June 2005 |
| 285 | Jack & Ethel Goldin Foundation | 10 June 2005 |
| 286 | Kazacos Foundation | 10 June 2005 |
| 287 | Kopke Family Foundation | 10 June 2005 |
| 288 | Lew Foundation | 10 June 2005 |
| 289 | Michael & Dellarose Baevski Foundation | 10 June 2005 |
| 290 | The Bluesand Foundation | 10 June 2005 |
| 291 | The Deloitte Foundation | 10 June 2005 |
| 292 | The Penn Foundation | 10 June 2005 |
| 293 | ERM Foundation | 23 June 2005 |
| 294 | Hart Charitable Trust | 23 June 2005 |
| 295 | Laver Family Foundation | 23 June 2005 |
| 296 | Lee Liberman Charitable Foundation | 23 June 2005 |
| 297 | Matsarol Foundation | 23 June 2005 |
| 298 | The Cubit Family Foundation | 23 June 2005 |
| 299 | The Margaret Miller Foundation | 23 June 2005 |
| 300 | The Zimmerman Family Foundation | 23 June 2005 |
| 301 | Alter Family Foundation | 23 June 2005 |
| 302 | George Jones Family Foundation | 23 June 2005 |
| 303 | Ivany Foundation | 23 June 2005 |
| 304 | The Blackley Foundation | 23 June 2005 |
| 305 | The Waterham Family Foundation | 23 June 2005 |
| 306 | Bennetts Family Foundation | 23 June 2005 |
| 307 | Burton Taylor PPF Foundation | 23 June 2005 |
| 308 | Fielding Foundation | 23 June 2005 |
| 309 | Franz Loibner Foundation | 23 June 2005 |
| 310 | Hunt Foundation | 23 June 2005 |
| 311 | Kahn Friedlander Family Foundation | 23 June 2005 |
| 312 | The Freedman Foundation | 23 June 2005 |
| 313 | The Ian Watson Foundation | 23 June 2005 |
| 314 | Wood Family Foundation | 23 June 2005 |
| 315 | The Hunter 5 Foundation | 23 June 2005 |
| 316 | The Mavis & Bill Jennings Foundation | 23 June 2005 |
| 317 | The Steed Family Foundation | 23 June 2005 |
| 318 | R P Medical Fund | 23 June 2005 |
| 319 | The Annemarie & Arturo Gandioli Fumagalli Foundation | 23 June 2005 |
| 320 | Turnbull Foundation | 23 June 2005 |
| 321 | Simpson Family Foundation | 30 June 2005 |
| 322 | Sherry-Hogan Foundation | 30 June 2005 |
| 323 | Macquarie Goodman Foundation | 2 December 2005 |
| 324 | Money Managers Charitable Trust | 2 December 2005 |
| 325 | The Chestnut Tree Foundation | 2 December 2005 |
| 326 | The Katharina Elizabeth Foundation | 2 December 2005 |
| 327 | The Paul Griffin Charitable Trust | 2 December 2005 |
| 328 | The Winter-Pauwels Foundation | 2 December 2005 |
| 329 | The Heartfelt Foundation | 2 December 2005 |
| 330 | The Regal Foundation | 2 December 2005 |
| 331 | Zunahme Prosperity Fund | 2 December 2005 |
| 332 | Luca and Anita Belgiorno-Nettis Foundation | 2 December 2005 |
| 333 | The Wandin Heritage Foundation | 2 December 2005 |
| 334 | Youth Enterprise Trust Foundation | 2 December 2005 |
| 335 | The Cruthers Art Foundation | 2 December 2005 |
| 336 | The Tall Foundation | 2 December 2005 |
| 337 | The V V Marshman Charitable Trust | 2 December 2005 |
| 338 | Sachdev Foundation | 2 December 2005 |
| 339 | The Grenda Foundation | 2 December 2005 |
Note
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All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See
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