What organisations are entitled?



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To be entitled to refunds of franking credits, your organisation must be either an endorsed income tax exempt charity or a deductible gift recipient.

What charities are entitled?

To be entitled, a charity must:

  • have an Australian business number (ABN)
  • be endorsed as an ITEC, and
  • be a resident.

What deductible gift recipients are entitled?

To be entitled, a deductible gift recipient must pass one of the following tests:

  1. It
    • is endorsed in its own right as a DGR
    • has an ABN, and
    • is a resident
  2. It
    • as an ABN
    • is a resident, and
    • is specifically named in a table in Subdivision 30-B of the Income Tax Assessment Act 1997.
  3. It is a public fund declared by the Treasurer to be a relief fund.

Under the second test, the DGR does not need to be endorsed.

Entitlement to a refund of franking credits is also subject to anti-avoidance rules. For more information about these rules, please refer to our website www.ato.gov.au

    Last modified: 20 Jul 2015QC 18199