Deductible Gift Recipient (DGR) Registers Reform – new law coming into effect

From 1 January 2024, the Deductible Gift Recipient (DGR) Registers Reform new law comes into effect, transferring administrative responsibility of 4 unique DGR categories from 4 other government departments to the ATO.

The changes also repeal provisions that require each of the 4 government departments to maintain a separate register.

We already administer 48 of the 52 DGR general categories set out in Division 30 of the Income Tax Assessment Act 1997. These changes mean we will be responsible for administering and assessing all DGR categories.

From 1 January 2024, we will be responsible for assessing eligibility for DGR endorsement for:

• cultural organisations
• environmental organisations
• harm prevention charities
• developing country relief funds or organisations (previously know as overseas aid funds).

Transferring the administrative responsibility of these 4 DGR categories to the ATO means the application and administrative process will be:

• streamlined
• simplified
• faster
• consistent across all DGR categories.

Transitional provisions are in place and apply to those organisations that:

• are already DGR endorsed in one of the 4 unique DGR categories
• have an application in-progress with one of the 4 government departments and have been notified of an outcome of their request.

Organisations already DGR endorsed in one of the 4 unique DGR categories, continue to be endorsed, if they continue to meet eligibility criteria.

Organisations that have an in-progress application with one of the 4 government departments, don’t need to restart the process. Their application will be transferred to us from 1 January 2024.

However, organisations yet to start the process can only apply through us from 1 January 2024.

While we understand this is a big change for some, we’re here help you to understand and meet your obligations. If you’ve got any questions, call 1300 130 248 Monday to Friday, from 8:00 am to 6:00 pm.

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