Requirements for endorsement

To be endorsed under the DGR category for private AFs, a fund must meet all of the following requirements:

  • have an Australian business number (ABN)
  • be in Australia
  • comply with the rules in the Private Ancillary Fund Guidelines 2009 and all of the trustees of the fund must comply with these rules
  • have acceptable rules for the transfer of surplus gifts and deductible contributions on winding-up or revocation of endorsement
  • apply to us for endorsement as a DGR.

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    Last modified: 12 Oct 2016QC 22312