Deductible Gift Recipient (DGR) category for pastoral care services

Treasury is accepting late submissions for this consultation up until Friday 20th May. Interested parties are invited to email their submissions to

This consultation process has now been completed.
Consultation Type
Consultation Paper

Key Documents

Treasury is seeking feedback and views from stakeholders on the implementation design of the new DGR category relating to pastoral care services.

The Government announced in the 2021‑22 Mid‑Year Fiscal and Economic Outlook that it will establish a DGR category to enable funds to access DGR status where the fund supports pastoral care services delivered to students in Australian primary and secondary schools.

The proposed new category will be implemented through amendments to the Income Tax Assessment Act 1997 (ITAA97). Subdivision 30‑B of the ITAA97 outlines various DGR categories. Each DGR category has its own set of eligibility criteria for DGR status. Broadly, the requirements for DGR eligibility are directed at ensuring the activities of DGRs deliver broad public benefits to the Australian community.

The consultation paper seeks stakeholder feedback and views on the implementation design of the new DGR category, which will be used to draft legislative amendments.


No submissions are currently available.