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Requiring Deductible Gift Recipients (DGRs) to Register as Charities

7 days left to have your say
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.


You can submit responses to this consultation up until 04 December 2020. 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.

View our submission guidelines for further information.

How To Respond



Address written submissions to:

Not for Profit Unit
Langton Cres
Parkes ACT 2600