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  • Deductible Gift Recipient reform

    On 5 December 2017 the Government announced reform of the administration and oversight of organisations with Deductible Gift Recipient (DGR) status. The changes are designed to strengthen governance arrangements, reduce administrative complexity and ensure continued trust and confidence in the sector.

    Major aspects of the reform include:

    • That from 1 July 2020 non-government DGRs must be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC). The four DGR registers currently administered by other government departments will be integrated into the ACNC’s charity register and duplicative reporting requirements will be abolished. DGR endorsement assessments for the registers will be undertaken by the ATO. Eligibility for the register of cultural organisations has been extended to include organisations that promote Indigenous languages.
    • To strengthen oversight of overseas activities, the Government will issue External Conduct Standards to be enforced by the ACNC. The previously announced but unenacted “in Australia” measure will not proceed.
    • The Government will provide funding to support additional reviews of charity and DGR eligibility based on risk.

    Legislation and supporting material

    The sector has been consulted on details of the implementation of these reforms prior to the drafting of legislation.

      Last modified: 14 May 2019QC 54421