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.