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      • Updated transparency requirements under the Commonwealth Electoral Act
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      • Treasury Consultation: Proposed changes to ACNC Governance Standard 3
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      • New Bill – Requiring DGRs to Register as Charities
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      • Righting Wrongs: Victoria takes lead on organisational child abuse legislation
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Level 4, 107 Mount Street
North Sydney NSW 2060
Australia

   +61 2 9466 5222

  info@prolegis.com.au

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Nunawading VIC 3131
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.

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Latest News

  • March 2022
    Updated transparency requirements under the Commonwealth Electoral Act
  • March 2022
    Pastoral care services DGR category
  • March 2022
    Resignation of director notification
  • March 2022
    Permanent changes to the Corporations Act regarding meetings and documents to come into force
  • February 2022
    Global Alliance of Impact Lawyers Launch Week

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  • Updated transparency requirements under the Commonwealth Electoral Act March 2022
  • Pastoral care services DGR category March 2022
  • Resignation of director notification March 2022

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Sydney Office

Level 4, 107 Mount Street
North Sydney  NSW   2060
Australia

+61 2 9466 5222

info@prolegis.com.au

Melbourne Office


5/197 Springvale Road
Nunawading  VIC  3131
Australia

+61 3 8672 2920

info@prolegis.com.au

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