Charity Lawyers
  • Home
  • About Us
    • Who we are
    • Our team
  • Expertise
    • At a glance
    • In depth
      • Tax & duties
      • Governance
      • Charitable Trusts
      • Structures: establishment & restructuring
      • Mergers, collaborations & strategic alliances
      • Gifts, charitable fundraising & promotions
      • Disputes & regulatory reviews
      • Workplace & People issues
      • Brand, information & reputation protection
      • Property
  • Insights
    • At a glance
    • View articles
      • Breaking: Charities to lose charitable status if they fail to join the National Redress Scheme
      • New Bill – Requiring DGRs to Register as Charities
      • Federal Budget 2020-21
      • NZ High Court finds Greenpeace NZ should be registered as a charity
      • A member of a charity has a fiduciary duty to act in the best interest of the charity?
      • Key Changes- incorporated associations in Queensland
      • COVID-19 Work practice changes to keep our commitments to our clients and team
      • Bill for new DGR category for Community Sheds now law
      • UPDATE 2 June 2020: SME Commercial Leasing Principles During COVID-19 - what does it mean for charities and not-for-profits?
      • UPDATE 19 May 2020: COVID-19 – Information for Charities and Not-for-Profits
      • UPDATE 6 May 2020: COVID-19 - Ancillary Funds, Disaster Relief Funds and AGM for companies
      • Draft bill for new DGR Category: Men’s and Women’s Sheds
      • An Update: COVID-19 Australian government’s economic response – What’s for charities and not-for-profits?
      • COVID-19 Australian government’s economic response – What’s for charities and not-for-profits?
      • ACNC to review registered charities beginning with Public Benevolent Institutions in July 2020
      • Government response to the recommendations of the ACNC Legislation Review
      • Fundraising– considerations for charities, fundraisers and donors
      • Minute-taking post Banking Royal Commission
      • Taxation Ruling: 'in Australia' conditions
      • Key changes to the Victorian Fundraising Act
      • Religious Discrimination Bill- Update
      • New protections for whistleblowers – what does it mean for charities and not-for-profits? UPDATE
      • Significant Changes in Payment and Record Keeping Requirements for Clerical and Administrative Staff
      • New Tax Office Ruling - Fringe Benefits Provided to Religious Practitioners
      • ACNC External Conduct Standards - Update
      • Fair Work Australia decision will introduce changes in entitlements and record keeping requirements of clerical and administrative employees
      • Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability
      • National Redress Scheme Update
      • DGR reform proposals
      • Release of the ACNC Review Report
      • Not So Casual
      • ACNC External Conduct Standards - Public Consultation
      • Law on Advocacy by Charities
      • New ATO Draft Ruling on the fringe benefits tax: benefits provided to religious practitioners
      • Employment update - New numbers for key employment issues for a new tax year
      • Electoral disclosure & funding reform: why charities and NFPs should be concerned
      • Review of ACNC Framework
      • Reforming Administration of Tax Deductible Gift Recipients - a victory for common sense?
      • Righting Wrongs: Victoria takes lead on organisational child abuse legislation
      • Tax Deductible Gift Recipient Reform Opportunities
      • When may a charity board member be paid for their services?
      • #fixfundraising
      • Privacy Law Update: Mandatory Data Breach Notifications to come into force by the end of 2017
      • Good Things Come To Those Who Wait? ACNC releases Commissioner’s Interpretation Statement on Public Benevolent Institutions
      • Privacy Obligations - Lessons and reminders from the Red Cross Data Breach
      • Charities and the Australian Consumer Law - reducing duplication and confusion
  • Careers
  • Contact

Get In Touch


Sydney

Level 4, 107 Mount Street
North Sydney NSW 2060
Australia

   +61 2 9466 5222

  info@prolegis.com.au

Melbourne

Suite 350, Level 3
1 Queens Road
Melbourne VIC 3004
Australia

   +61 3 8672 2920

  info@prolegis.com.au

Insights

New Bill – Requiring DGRs to Register as Charities

   October 2020   |  Insights   |  Jae Yang

Treasury has recently published an Exposure Draft of its proposals to reform the Income Tax Assessment Act 1997 (Cth) to require non-Government Item 1 Deductible Gift Recipients (DGR) to register as charities. These reforms are part of the Commonwealth Government’s recent initiatives to reform and simplify DGRs, as proposed in its 2017-2018 Mid-Year Economic and Fiscal Outlook.

The Exposure Draft proposes amendments to the following 11 DGR categories to require the relevant fund, authority or institution in these categories to be an Australian Government agency, a charity registered with the ACNC or to be operated by an Australian Government agency or a charity registered with the ACNC:

  • Health—public fund for hospitals
  • Health—public fund for public ambulance services
  • Education—public fund for religious instruction in government schools
  • Education—Roman Catholic public fund for religious instruction in government schools
  • Education—school building fund
  • Education—public fund for rural school hostel building
  • Approved research institute—approved research institute
  • Welfare and rights—public fund for persons in necessitous circumstances
  • Environment—public fund on the Register of Environmental Organisations (REO)
  • Cultural organisations—public fund on the Register of Cultural Organisations (ROCO)
  • Fire and emergency services—fire and emergency services fund

Interested parties are able to make submissions to Treasury up until 4 December 2020. If you have any queries, please contact Jae Yang.

Click for Exposure Draft.

Liability limited by a scheme approved under Professional Standards Legislation.





Quick Links

⇢    Our Team
⇢    About Us
⇢    Expertise
⇢    Insights
⇢    ACNC

Latest News

  • November 2020
    Breaking: Charities to lose charitable status if they fail to join the National Redress Scheme
  • October 2020
    New Bill – Requiring DGRs to Register as Charities
  • October 2020
    Federal Budget 2020-21
  • September 2020
    Bill for new DGR category for Community Sheds now law
  • August 2020
    NZ High Court finds Greenpeace NZ should be registered as a charity

Latest News & Insights

  • Breaking: Charities to lose charitable status if they fail to join the National Redress Scheme November 2020
  • New Bill – Requiring DGRs to Register as Charities October 2020
  • Federal Budget 2020-21 October 2020

Useful Links

  • Our Team
  • About Us
  • Expertise
  • Insights
  • ACNC

Sydney Office

Level 4, 107 Mount Street
North Sydney  NSW   2060
Australia

+61 2 9466 5222

info@prolegis.com.au

Melbourne Office

Suite 350, Level 3

1 Queens Road
Melbourne  VIC  3004
Australia

+61 3 8672 2920

info@prolegis.com.au

Copyright © Prolegis Lawyers. All Rights Reserved.

  • Privacy Policy