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Deductible Gift Recipient Reforms

Treasury is seeking submissions on the proposed design for the following components of the Government’s package of deductible gift recipient¬†(DGR) reforms announced on 5 December 2017:

  • the requirement for non-government organisations with DGR status to register as a charity with the Australian Charities and Not-for-profits Commission (ACNC) from 1 July 2019
  • transition arrangements to support existing organisations with DGR status to register as a charity with the ACNC
  • the Commissioner of Taxation’s discretion to exempt organisations with DGR status from the requirement to register as a charity in limited circumstances
  • the abolition of certain public fund requirements.

The Government’s package of DGR reforms will strengthen the DGR governance arrangements, reduce administrative complexity and ensure appropriate oversight of entities with DGR status.

The purpose of public consultation is to seek stakeholder views on the proposed implementation of the DGR reforms covered in the consultation paper. Submissions for this consultation will close on 11.59pm (AEST) Friday 21 September 2018.

The Australian Taxation Office and the ACNC will release guidance materials on the practical application of the proposed implementation of the DGR reforms in due course.

Treasury will hold meetings with interested parties as a further means to obtain feedback during the consultation period. The meetings details are as follows:

  • 10am-12pm (AEST), Monday 17 September at the Melbourne Treasury Office; and
  • 10am-12pm (AEST) Wednesday 19 September at the Sydney Treasury Office.

Please email DGR@treasury.gov.au to express your interest in attending, including nominating the city by Friday 7 September 2018. Only representatives that have confirmed their attendance in advance will be admitted to the meetings.

You may be interested to know the exposure draft regulations and explanatory statement for external conduct standards, which charities registered with the ACNC will need to comply with when operating outside Australia, have also been released for consultation. The external conduct standards will apply to all charities registered with the ACNC that conduct or fund overseas activities. The public consultation for the external conduct standards closes on 21 September 2018 and is available¬†on the Treasury website.

Responding

You can submit responses to this consultation up until 21 September 2018.

Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

How to respond

Post

Address written submissions to:

Individuals and Indirect Tax Division
The Treasury
Langton Crescent
PARKES ACT 2600