Governance

The SHARE Community Appeal operates under the terms of a Trust Deed of the Uniting Church of Australia Property Trust (Victoria). It is an endorsed tax-exempt charitable entity under the Income Tax Assessment Act 1997.

Legal Entity

The Uniting Church in Australia Property Trust (Victoria) is a statutory corporation established by The Uniting Church in Australia Act 1977 of the Parliament of Victoria (the Act).  Our Australian Business Number (ABN) is 39 703 442 583.

The Uniting Church in Australia Property Trust (Tasmania) is a statutory corporation established by The Uniting Church in Australia Act 1977 of the Parliament of Tasmania (the Act).

The SHARE Community Appeal operates under the terms of a Trust Deed:

1.2.1 Trust Deed

'The fund is established and shall be maintained exclusively for the purpose of providing money, property or benefits to or for fund authorities or institutions approved by the Commission of Taxation or a Deputy Commissioner of Taxation for the purposes of any of the sub-paragraph 78(1)(a) of the Income Tax Assessment Act 1936-1966 or any amendment or re-enactment thereof for the establishment of such funds authorities or institutions.'

SHARE can only distribute funds to organisations, agencies, projects and programs that have approved tax deductibility status.