Coronavirus (COVID-19) updates from the Australian Government

Requiring Deductible Gift Recipients (DGRs) to Register as Charities

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Exposure Draft

Key Documents

Treasury is seeking submissions on the draft bill and explanatory memorandum for the reform to require non-Government Item 1 DGRs to register as charities. This reform is one element of a package of reforms in the Government’s 2017-18 Mid-Year Economic and Fiscal Outlook measure, Deductible gift recipient reform — strengthening governance and integrity and reducing complexity (DGR reforms).

In the 2017-18 Mid-Year Economic and Fiscal Outlook measure, the Government announced that non-Government DGRs are to registered as charities with the ACNC. The Government’s decision will be implemented through an amendment to the Income Tax Assessment Act 1997.

DGR status allows an organisation to receive gifts for which donors are able to claim an income tax deduction for gifts of $2 or more from the date specified in the legislation. The DGR tax arrangements are intended to encourage philanthropy and provide support for the not-for-profit sector. This reform will strengthen the transparency and oversight of DGRs and help to ensure tax concessions are appropriately targeted.

Please refer to the FAQs for more information.

Submissions

7 submissions were received for this consultation.

Arnold Bloch Leibler - pdf 489.31 KB
Law Council of Australia - pdf 220.63 KB
Martin, Fiona - pdf 259.14 KB
McCarthy, Pat - pdf 95.99 KB
Mills Oakley - pdf 1.98 MB
Philanthropy Australia - pdf 205.99 KB
Sutherland, Peter - docx 86.81 KB