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Defence

Last updated 5 September 2023

Requirements for DGR endorsement for defence categories

Type and Item no

Requirements

The Commonwealth or a state

5.1.1

Gift condition – only gifts made for the purposes of defence will be deductible.

Public institution or public fund for members of the armed forces

5.1.2

A public institution or public fund established and maintained for the comfort, recreation or welfare of members of the armed forces of any part of Her Majesty's dominions, or of any allied or other foreign force serving in association with Her Majesty's armed forces.

The public institution or public fund must be any of the following:

 

War memorial repair fund

5.1.3

A public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a war memorial in Australia.

The public fund must be any of the following:

See also War memorial repair funds.

Gift condition – gifts must be made within two years of the date of endorsement of the fund.

Return to DGR table of categories able to obtain DGR endorsement.


QC52593