Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 
Reference: LI 2025/30
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 18 March 2025
Signatory: Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury
Registration number: F2025C01267
Registration date: 24 December 2025

I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration.

1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 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. | 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: Item Name of the trust ABN of the trust 20 Australian Communities Foundation Community Charity 43 314 870 260 80 Fremantle Foundation Community Charity Trust 21 542 322 422 100 Inner North Community Foundation Community Charity Trust 63 345 932 840 120 Jewish Community Foundation 59 339 547 057 200 Stand Like Stone Foundation Community Charity Trust 84 864 370 281 Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 19 March 2025 ( F2025L00382 ) 20 March 2025 — Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 24 December 2025 ( F2025L01667 ) 12:00pm (A.C.T.) on 24 December 2025 — Provision affected How affected s 2 rep LA s 48D s 6 am F2025L01667