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Who should use this application

Last updated 12 March 2015

Provided certain criteria are met, eligible organisations include any of the following:

  • a charity endorsed by us as exempt from income tax
  • an organisation endorsed by us as a deductible gift recipient in its own right
  • a deductible gift recipient listed by name in the tax law
  • a public fund declared by the Treasurer to be a developing country relief fund
  • an entity that is prescribed as an exempt institution and eligible for a refund under relevant regulations.

An income tax exempt fund, under repealed item 4.1 of section 50-20 of the Income Tax Assessment Act 1997, that was endorsed on or before 31 December 2013 is treated as an endorsed charity that is exempt from income tax. As a consequence it can use the application.

There are rules that may affect your organisation's entitlement, refer to Refund of franking credits information 2013-14 .

To check if your organisation is an endorsed DGR or is endorsed as a charity exempt from income tax: