Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025

Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025

made under the Taxation Administration Act 1953

Compilation No. 2

Compilation date: 26 February 2026

Includes amendments: Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026

Prepared by The Treasury

About this compilation

This compilation

This is a compilation of the Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 that shows the text of the law as amended and in force on 26 February 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary

1  Name 

3  Authority

4  Interpretation

5  Definitions

Part 2—Community charity trusts

6  Specified community charity trusts

Part 3—Community charity corporations

7  Specified community charity corporations

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

1  Name

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

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:

Part 3—Community charity corporations

7  Specified community charity corporations

  Under subsection 426‑180(3) in Schedule 1 to the Act, each company identified in an item of the following table is specified for the purposes of paragraph 426‑180(1)(b) in Schedule 1 to the Act:

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history