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  • Eligibility for a refund

    Endorsed charities that are eligible

    To be eligible for a refund of franking credits, an entity must meet all of the following requirements:

    • satisfy the residency requirement
    • be a charity registered with the ACNC and endorsed by us as exempt from income tax.

    Deductible gift recipients that are eligible

    To be eligible for a refund of franking credits, an income tax exempt DGR must meet all of the following requirements:

    • satisfy the residency requirement
    • be endorsed by us as a DGR in its own right.
    • be income tax exempt.

    A DGR must be endorsed in its own right. It is not sufficient if your DGR is only endorsed in relation to a fund, authority or institution that it operates, such as a school building fund.

    To be eligible for a refund of franking credits, an income tax exempt DGR listed by name must meet all of the following requirements:

    • have an ABN
    • satisfy the residency requirement
    • be a DGR listed by name in the Income Tax Assessment Act 1997
    • be income tax exempt

    Residency requirements

    Endorsed charities and DGRs will satisfy the residency requirement if, at all times during the relevant income year, it meets both of the following requirements:

    • it has a physical presence in Australia
    • to the extent that it has a physical presence in Australia, it incurs its expenditure and pursues its objectives principally in Australia.

    Check if your organisation is eligible

    Use the Australian Business Register's ABN LookupExternal Link tool or phone us on 1300 130 248 to check if your organisation is:

    • a DGR
    • endorsed as a charity exempt from income tax

    Developing country relief funds

    An entity is eligible for a refund of franking credits if it is an income tax exempt relief fund declared by the Treasurer to be a developing country relief fund, and it has not been prescribed by regulation as an entity ineligible for the concession.

      Last modified: 26 Jun 2019QC 59435