Western Australia

Charitable Trusts Act 2022

Charitable Trusts Regulations 2025

Western Australia

Charitable Trusts Regulations 2025

Contents

1.Citation1

2.Commencement1

3.Prescribed trusts1

Notes

Compilation table1

Defined terms

Charitable Trusts Act 2022

Charitable Trusts Regulations 2025

1.Citation

These regulations are the Charitable Trusts Regulations 2025.

2.Commencement

These regulations come into operation as follows —

(a)regulations 1 and 2 — on the day on which these regulations are published on the WA legislation website;

(b)the rest of the regulations — on the day after that day.

3.Prescribed trusts

(1)In this regulation —

registered charity has the meaning given in the Income Tax Assessment Act 1997 (Commonwealth) section 995-1.

(2)For the purposes of paragraph (b) of the definition of prescribed trust in section 48 of the Act, a trust is of a prescribed class if the trust is a registered charity that is exempt from income tax under the Income Tax Assessment Act 1997 (Commonwealth) Division 50.

Notes

This is a compilation of the Charitable Trusts Regulations 2025. For provisions that have come into operation see the compilation table.

Compilation table

Citation	Published	Commencement
Charitable Trusts Regulations 2025	SL 2025/60 16 Apr 2025	r. 1 and 2: 16 Apr 2025 (see r. 2(a)); Regulations other than r. 1 and 2: 17 Apr 2025 (see r. 2(b))

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined termProvision(s)

registered charity3(1)

© State of Western Australia 2025.

This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au.

Attribute work as: © State of Western Australia 2025.

By Authority: GEOFF O. LAWN, Government Printer