DGRs - other conditions - GiftPack

Note: This document forms part of our publication GiftPack.

Introduction

Endorsed deductible gift recipients (DGRs) must meet all the other conditions as well as fall within a general DGR category. The only exception is public ancillary funds which do not need to satisfy the 'in Australia' condition.

DGRs listed by name are required to meet the 'in Australia' and the 'receipts' conditions.

This chapter explains the other conditions for DGRs:

• in Australia
• endorsement
• receipts, and
• self-review.