New South Wales Consolidated Acts New South Wales Consolidated ActsIn this Part:
"commencement day" means the date of assent to the Charitable Trusts Amendment
Act 2006 .
"eligible recipient" means a deductible gift recipient within the meaning of
the Income Tax Assessment Act 1997 of the Commonwealth, whether or not the
deductible gift recipient is a charity at law or (without limitation) is
established for a charitable purpose or purposes.
"prescribed trust" means a trust:
(a) that establishes and maintains a fund referred to in item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997 of the Commonwealth, or
(b) that is established for charitable or philanthropic purposes and is of a class prescribed by the regulations,whether created before, on or after the commencement day.