Document ID: chunk:federal_register_of_legislation:F2025L00184:reg:5
Version: federal_register_of_legislation:F2025L00184
Segment Type: reg
Provision Reference: reg 5
Character Range: 3778–4620

5  Definitions
  In this instrument:
community charity means:
 (a) a *community charity trust; or
 (b) a *community charity corporation.
corporate director means a director of a *community charity corporation.
director, of a *community charity corporation, if the corporation has 2 or more directors, means all of those directors jointly, or any of them severally, as the case requires.
distribution has the meaning given by subsection 13(3).
governing rules has the same meaning as in the Australian Charities and Not‑for-profits Commission Act 2012.
ITAA 1997 means the Income Tax Assessment Act 1997.
the Act means the Taxation Administration Act 1953.
trustee means:
 (a) a trustee of a *community charity trust; and
 (b) if the trust has 2 or more trustees—all of those trustees jointly, or any of them severally, as the case requires.