On 24 March 2019, as part of the 2019–20 Budget, the government announced that it would establish a new deductible gift recipient (DGR) general category to enable community sheds (such as Men's Sheds and Women's Sheds) to access the DGR concession.
Legislation establishing the new DGR category has passed parliament and received royal assent. The new category will be available to community sheds from 1 October 2020. We have published advice and guidance on the eligibility requirements for endorsement and the application process.
Donors who donate $2 or more to a DGR endorsed community shed may be able to claim an income tax deduction.
Legislation and supporting material
The Treasury Laws Amendment (2020 Measures No. 2) Act 2020External Link (the Amending Act) received royal assent on 3 September 2020. The amendments to the Income Tax Assessment Act 1997 establishing a general DGR category for community sheds appear in Schedule 3 to the Amending Act. Chapter 3 of the accompanying explanatory memorandumExternal Link provides more information about the policy intent of the measure.
- 2019–20 Budget Paper No. 2 - Revenue Measures, page 20 (PDF 1.8MB)This link will download a file
- Joint media release issued 24 March 2019 by the Treasurer and the Minister for Finance and the Public ServiceExternal Link
- The Treasury, Deductible Gift Recipient Category - Shed FAQs (PDF 278KB)This link will download a file
- The Treasury, New Deductible Gift Recipient (DGR) category for Men’s Sheds and Women’s ShedsExternal Link
Help and information
If you can't find the answer to your question you can contact the ATO not-for-profit helpline:
- phone us on 1300 130 248 between 8:00am and 6:00pm Monday to Friday