Tax Deductible Gift Recipient Reform Opportunities

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Date
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Consultation Type
Discussion Paper

Key Documents

This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements. DGR status allows an organisation to receive gifts and contributions for which donors are able to claim a tax deduction. The DGR tax arrangements are intended to encourage philanthropy and provide support for the not-for-profit (NFP) sector.

This paper outlines a number of proposals to strengthen the DGR governance arrangements, reduce administrative complexity and ensure that an organisation’s eligibility for DGR status is up to date. Interested parties are invited to comment on the proposals outlined in this paper.

Treasury received around 2,500 submissions to the discussion paper.

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350.org - pdf 153.96 KB
ACC International Relief - pdf 452.76 KB
Ackland, Leigh - pdf 125.01 KB
ACON Health - pdf 199.6 KB
ActionAid - pdf 117.74 KB
Aid-Watch - pdf 138.65 KB
Alexander, Karen - pdf 88.11 KB
Allan, Jean - pdf 14.16 KB
Allsop, David - pdf 12.8 KB
Altmann, Keith - pdf 46.44 KB
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Anglicare Australia - pdf 768.32 KB
Anonymous - pdf 77.92 KB
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Armitage, Ben - pdf 44.36 KB
Arnold Bloch Leibler - pdf 388.65 KB
Ashton, Rosalie - pdf 13.02 KB
Atfield, Nathan - pdf 12.38 KB
Australian Audit - pdf 73.08 KB
Australian Red Cross - pdf 640.35 KB
Australian Schools Plus - pdf 121.69 KB
AWARE Wildlife Rescue - pdf 86.01 KB
Bailey, Paul - pdf 23.28 KB
Bailey, Susan - pdf 13.28 KB
Baker, Don - pdf 14.02 KB
Ball, Geoff - pdf 200.36 KB
Ball, Susan - pdf 12.36 KB
Balshaw, Jenny - pdf 14.48 KB
Baptist Care Australia - pdf 192.43 KB
Batten, Andrew - pdf 13.14 KB
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BDO Australia - pdf 98.31 KB
Be the Change - pdf 211.17 KB
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Bentham, Eleanor - pdf 83.36 KB
Bevan, Tony - pdf 13.14 KB
Beyond Blue - pdf 185 KB
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Birdlife Australia - pdf 4.41 MB
Birds Queensland - pdf 315.78 KB
Birds SA - pdf 34 KB
Blemings, Rosemary - pdf 14.27 KB
Bluearth Foundation - pdf 493.07 KB
Bob Brown Foundation - pdf 523.91 KB
Bond, Dr Matthew - pdf 58.4 KB
Bond, Sue - pdf 145 KB
Boulton, Sheila - pdf 13.88 KB
Brown, Derrick - pdf 151.93 KB
Brownfield, Graeme - pdf 46.87 KB
Bruinstroop, Franklin - pdf 37.02 KB
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c2017-249725 - pdf 60.66 KB
Campbell, Peter - pdf 27.13 KB
Cann, Melvyn - pdf 12.82 KB
CARE Australia - pdf 787.55 KB
Carers Australia - pdf 247.94 KB
CERES Environment Park - pdf 113.77 KB
Chadderton, John - pdf 352 KB
Chandler, Mary J - pdf 148.88 KB
Cheng, Alex - pdf 14.14 KB
Choice - pdf 182.8 KB
Christie, Jean M - pdf 14.49 KB
Church, John - pdf 62.01 KB
Clarey, Frank - pdf 12.73 KB
Clements, Catharine - pdf 14.11 KB
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Clutterbuck, Ann - pdf 14.53 KB
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Collins, Criag - pdf 13.96 KB
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Crombach, Felicity - pdf 34.34 KB
Crosthwaite, Jim - pdf 97.95 KB
Cudmore, Maureen - pdf 94.4 KB
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De Neve, Ingrid - pdf 14.26 KB
Dean, Bill - pdf 51.61 KB
Denham, Lois - pdf 34.58 KB
Denman, Andrew - pdf 306.2 KB
Diabetes Australia - pdf 497.06 KB
Diabetes Victoria - pdf 122.16 KB
Dixon, Barry - pdf 34.44 KB
Dodd, Burwell - pdf 13.53 KB
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Duncan, Kirsten - pdf 122.6 KB
Duncan, Paul - pdf 14.25 KB
Dwyer, John - pdf 15.14 KB
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EDOs of Australia - pdf 382.57 KB
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Eftemeyer, Joe - pdf 67.32 KB
Egan, John - pdf 63.15 KB
Elliston, Peter - pdf 12.77 KB
Eo Greensticks - pdf 15.44 KB
EviDent Foundation - pdf 411.2 KB
Family Planning NSW - pdf 123.38 KB
Feral Arts - pdf 316.5 KB
Ferguson, Elspeth - pdf 165.43 KB
Fisher, Peggy - pdf 65.99 KB
Fitzgerald, Nick - pdf 36.97 KB
Fitzsimmons, Joan - pdf 14.83 KB
Flaherty, Michael - pdf 14.69 KB
Flattley, Kerry - pdf 12.67 KB
Foodbank Australia - pdf 446.32 KB
Foot, Peter - pdf 12.49 KB
Foster, Rhonda - pdf 14.62 KB
Fremantle Foundation - pdf 214.35 KB
Friends of the Earth - pdf 601.34 KB
Frog Safe - pdf 21.61 KB
Gelson, Lesley - pdf 12.63 KB
Gene Ethics - pdf 144.91 KB
Glick, Judy - pdf 14.47 KB
Global Development Group - pdf 193.14 KB
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Graczyk, Julia - pdf 109.05 KB
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Gresham, Bill - pdf 85.54 KB
Griffin, Des - pdf 37.96 KB
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Guest, Jason - pdf 28.83 KB
Hamer Family Fund - pdf 121.59 KB
Hams, Vicki - pdf 66.27 KB
Haszler, Henry - pdf 40.61 KB
Haynes, Brian - pdf 41.53 KB
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Headifen, Ramona - pdf 23.75 KB
Higgs, Kerryn - pdf 20.59 KB
Hilder, Margaret - pdf 14.96 KB
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Hingston, Barbara M - pdf 18.62 KB
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Hocking, Colin - pdf 17.21 KB
Holsworth, Dr. W. N - pdf 34.32 KB
Holyoake, Vivien - pdf 12.44 KB
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Hopps, Robin - pdf 33.46 KB
Hornsby, David - pdf 12.7 KB
House that Dan Built - pdf 15.45 KB
Hudson, David - pdf 965.78 KB
Hughes, Steve - pdf 12.62 KB
Human Rights Law Centre - pdf 425.19 KB
Hunt, Greg - pdf 13.6 KB
Illawarra Foundation - pdf 450.88 KB
Jackson, Robert - pdf 21.3 KB
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Johns, Gary - pdf 174.84 KB
Johnson, Gillian - pdf 57.62 KB
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Johnson, Kristy - pdf 50.51 KB
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Jones, Cassie - pdf 64.89 KB
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Jones, Lorris - pdf 12.95 KB
Jones, Peter D - pdf 14.76 KB
Jonson, Keith - pdf 34.05 KB
Julien, Patricia - pdf 148.8 KB
Justice Connect - pdf 489.7 KB
Kater, Greg - pdf 13.84 KB
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Keough, Lenore - pdf 401.58 KB
Keren-Black, Jonathan - pdf 30.71 KB
Kids Under Cover - pdf 676.27 KB
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Krunic, Stephanie - pdf 14.99 KB
Kruse, Janet Watson - pdf 14.48 KB
Laird, Andrew - pdf 14.8 KB
Lambert, Judy - pdf 117.77 KB
Landcare Tasmania Inc - pdf 950.43 KB
Landy, Bev - pdf 31.93 KB
Lang, Peter - pdf 15.88 KB
Lans, Ben - pdf 56.01 KB
Laris, Paul - pdf 161.21 KB
Larner, Cristine - pdf 13.85 KB
Lawler, Gary - pdf 14.63 KB
Lawyers for Forests - pdf 104.13 KB
Leis, Jeffrey - pdf 82.9 KB
Leis, Suzanne - pdf 33.03 KB
Lenard, Martin - pdf 962.47 KB
Lerner, Ilona - pdf 131.89 KB
Levine, Andrew - pdf 12.39 KB
Lewis, Andrew - pdf 13.48 KB
Lightfoot, David - pdf 245.18 KB
Lindenmayer, Graeme - pdf 18.12 KB
Lisle, Patsy - pdf 57.53 KB
Lloyd, Michael - pdf 12.94 KB
Lock The Gate Alliance - pdf 365.22 KB
Long, Dorothy - pdf 90.46 KB
Lording, Ian - pdf 12.56 KB
Lynch, Dianne - pdf 13.38 KB
Macfie, Liz - pdf 13.07 KB
Malnic, Julian - pdf 66.83 KB
Markets for Change - pdf 141.38 KB
Mates4Mates - pdf 108.91 KB
Maughan, Vivienne - pdf 12.93 KB
McAlpin, Ann - pdf 12.82 KB
McAuley, Ian - pdf 112.5 KB
McCaughey, Winsome - pdf 121.79 KB
McCusker Centre - pdf 659.43 KB
McGuinness, Sam - pdf 14.74 KB
McIntyre, Beverley - pdf 1.47 MB
McIver, Doug - pdf 102.42 KB
McIver, Jan - pdf 19.18 KB
McLelland, Christopher - pdf 43.21 KB
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McNab, Chelsea - pdf 12.37 KB
McRae, Lyn - pdf 14.42 KB
Meadows, Michael - pdf 104.16 KB
Meares, Kate - pdf 60.59 KB
Meszaros, Michael - pdf 14.42 KB
Metcalfe, Lorraine - pdf 12.87 KB
Metzenthen, David - pdf 16.58 KB
Michael, Rob - pdf 86.11 KB
Michaelis, Angela - pdf 16.54 KB
Miller, Pat and Allan - pdf 14.77 KB
Mills, Deborah - pdf 15.83 KB
Mills, Grant - pdf 68.92 KB
Minderoo Foundation - pdf 359.92 KB
Mines, Jennifer - pdf 13.87 KB
Mitchell, Kathryn - pdf 11.55 KB
Moore, John - pdf 53.16 KB
Moore, Shane - pdf 26.53 KB
Morabito, Joshua - pdf 81.07 KB
Morter, John - pdf 35.04 KB
Morton, Eileen - pdf 12.55 KB
Mountain, Bruce - pdf 14.12 KB
Mouthaan, Herman - pdf 83.22 KB
Nathalie Haymann - pdf 13.76 KB
National Parks of NSW - pdf 181.81 KB
Nature Foundation SA - pdf 361.24 KB
Naylor, Chris - pdf 14.13 KB
Ness, Vivian - pdf 33.4 KB
Neumann, Daniel - pdf 117.47 KB
Nicolls, Jennifer - pdf 17.87 KB
Nightingale, John - pdf 29.96 KB
Norris, Michael - pdf 14.48 KB
NSW Minerals Council - pdf 2.01 MB
Oke, Marion - pdf 36.04 KB
Oldfield, John - pdf 12.4 KB
OM Australia Inc - pdf 39.79 KB
Onley, Ian - pdf 55.37 KB
Opalboy, Roy - pdf 12.41 KB
Outer Urban Projects - pdf 145.65 KB
Owers, Don - pdf 15.88 KB
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O’Hara, Vern - pdf 37.01 KB
O’Keefe, D - pdf 41.32 KB
Page, Brian - pdf 75.84 KB
Parlane, Linda - pdf 58.81 KB
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Pearce, Jennifer - pdf 17.94 KB
Philanthropy Australia - pdf 604.94 KB
Pimm, Gregory - pdf 12.78 KB
Pitt, Brendan - pdf 62.53 KB
Preece, Noel - pdf 220.23 KB
Price, Christine - pdf 220.1 KB
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Prior, Peter - pdf 14.62 KB
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Riedl, Maria - pdf 2 MB
Roberts, James - pdf 36.47 KB
Rose, Corrine - pdf 33.49 KB
Ross, Estelle - pdf 7.59 KB
RSPCA - pdf 180.11 KB
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Russell, John - pdf 35.37 KB
Rutkowski, Robert - pdf 15.84 KB
Sagar, Colin - pdf 13.65 KB
Sainsbury, Peter - pdf 296.39 KB
Saville, Helen - pdf 16.95 KB
Schofield, Sue - pdf 62.18 KB
Schurmann, Richard - pdf 210.76 KB
Scott, Murray - pdf 13.47 KB
Sea Shepherd - pdf 277.32 KB
Sheppard, Lance - pdf 13.32 KB
Shergill, Sandra - pdf 39.82 KB
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Silver, Natalie - pdf 116.25 KB
SIMS foundation - pdf 150.25 KB
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Southcott, Winnie - pdf 246.32 KB
Southern, Jo - pdf 35.75 KB
Sowerwine, Charles - pdf 13.7 KB
Spinks, Jenny - pdf 12.84 KB
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Stanford, Richard - pdf 36.72 KB
Starfish Foundation - pdf 107.94 KB
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STEP Inc - pdf 95.75 KB
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Stewart, Iain - pdf 18.29 KB
Stone, John - pdf 15.29 KB
Stuart, HG - pdf 12.81 KB
Talyor, David - pdf 32.34 KB
Tampion, Cameron - pdf 184.43 KB
Tax Institute - pdf 490.33 KB
Taylor, Joanna - pdf 12.77 KB
Tear Australia - pdf 450.36 KB
Teasdale, Anne - pdf 12.59 KB
Tepper, Valerie - pdf 18.18 KB
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UnitingCare Australia - pdf 55.22 KB
UnitingWorld - pdf 269.06 KB
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Van Egmond, Jan W - pdf 14.24 KB
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Vegar, Karen - pdf 25.64 KB
Vidler, Mark - pdf 30.68 KB
Vision Australia - pdf 410.43 KB
Voices of the Valley - pdf 43.9 KB
Volunteering Australia - pdf 147.17 KB
Vost, Bronwyn - pdf 67.97 KB
Wadd, Tristan - pdf 65.93 KB
Walker, Lynette - pdf 14.26 KB
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Warlows Legal - pdf 48.54 KB
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World Vision Australia - pdf 130.54 KB
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WWF Australia - pdf 738.21 KB
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Yarra Climate Action Now - pdf 152.81 KB
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