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15 Feb 10 Regs delete lists of "prescribed private funds"

Income Tax Assessment Amendment Regulations 2010 (No 2) was made on 10 February 2010 and registered on the Federal Register of Legislative Instruments on 11 February 2010 as Select Legislative Instrument 2010 No 9. These Regulations amend the Income Tax Assessment Regulations 1997 to remove redundant provisions that define and list funds by name as ‘prescribed private funds’ (PPFs), which were a type of tax advantaged private philanthropic trust fund with the ability to collect tax deductible donations.

 For a copy of Income Tax Assessment Amendment Regulations 2010 (No 2), go here

For a copy of the Explanatory Statement, click on ES/Supp Material


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