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Transitional provisions

Changes to the legislation and details on the 4 unique DGR categories impacted.

Published 11 December 2023

On 28 June 2023, the Treasury Laws Amendment (Refining and Improving our Tax System) Act 2023External Link became law. The amendments to the Income Tax Assessment Act 1997 transfer administrative responsibility of 4 unique DGR categories from other government departments to the ATO.

The changes take effect from 1 January 2024 and repeal provisions that require each of the 4 government departments to maintain a separate register.

The new law contains transitional provisions to ensure organisations currently endorsed as DGRs under the 4 unique categories continue to be endorsed – if they continue to meet eligibility criteria.

This affects those organisations endorsed prior to 1 January 2024 under the following DGR categories:

  • public fund on the Register of Environmental Organisations (item number 6.1.1)
  • public fund on the Register of Harm Prevention Charities (item number 4.1.4)
  • public fund on the Register of Cultural Organisations (item number 12.1.1)
  • overseas aid fund (item number 9.1.1).

The transitional provisions also apply to those organisations with in-progress applications, either seeking:

  • entry on one of the 3 registers with the other government departments
  • DGR endorsement from the ATO
  • declaration of a developing country relief fund
  • to be an approved Overseas Aid organisation.