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ARTICLE · 04 MARCH 2024

All Deductible Gift Recipient (DGR) categories now administered by the ATO

Cooper Grace Ward
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All applications for DGR endorsement must be made to, and will be assessed by, the ATO.

AustraliaTax
Carly Ashwood
Carly Ashwood
Adam Jamieson
Adam Jamieson
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Amending legislation has implemented Deductible Gift Recipient (DGR) Registers reform, giving the ATO administration of all DGR categories from 1 January 2024.

A DGR can receive tax deductible gifts and contributions. This means donors can deduct the value of gifts and contributions from their assessable income when lodging their tax returns, making DGR endorsement attractive to many organisations.

ATO now responsible

Previously, the ATO was responsible for 48 of the 52 DGR categories provided for by the Income Tax Assessment Act 1997 (Cth).

Following the DGR Registers reform introduced by the Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (Cth), administrative responsibility of the remaining four categories has been transferred from other government departments to the ATO.

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This publication is for information only and is not legal advice. You should obtain advice that is specific to your circumstances and not rely on this publication as legal advice. If there are any issues you would like us to advise you on arising from this publication, please contact Cooper Grace Ward Lawyers.

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