Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 2   Private ancillary funds

Part 3   Transitional provisions

Division 1   Preliminary

25   Definitions

In this Part:

commencement time means the time at which this item commences.

constitutional corporation has the meaning given by theIncome Tax Assessment Act 1997.

deductible gift recipient has the meaning given by theIncome Tax Assessment Act 1997.

prescribed private fund has the meaning given by theIncome Tax Assessment Act 1997 (as in force just before the commencement time).

private ancillary fund has the meaning given by section 426-105 in Schedule 1 to theTaxation Administration Act 1953.

private ancillary fund guidelines has the meaning given by section 426-110 in Schedule 1 to theTaxation Administration Act 1953.