• Who should use this application

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Provided certain criteria are met, eligible organisations include any of the following:

    • a charity endorsed by us as exempt from income tax
    • an organisation endorsed by us as a deductible gift recipient in its own right
    • a deductible gift recipient listed by name in the tax law
    • a public fund declared by the Treasurer to be a developing country relief fund
    • an entity that is prescribed as an exempt institution and eligible for a refund under relevant regulations.

    An income tax exempt fund, under repealed item 4.1 of section 50-20 of the Income Tax Assessment Act 1997, that was endorsed on or before 31 December 2013 is treated as an endorsed charity that is exempt from income tax. As a consequence it can use the application.

    There are rules that may affect your organisation's entitlement, refer to Refund of franking credits information 2013-14 .

    To check if your organisation is an endorsed DGR or is endorsed as a charity exempt from income tax:

    Last modified: 13 Mar 2015QC 40436