Under the Income Tax Assessment Act 1997 (Cth), Deductible Gift Recipients, hereinafter DGR, may be eligible for specific tax exemptions for donations. Some organisations such as a sporting club and also individuals may fall under the DGR category. However, it is important to note that DGR exemptions vary for organisations and individuals.
Generally, Organisations may need to pass specific requirements to be considered a DGR, which may include but not be limited to, having a physical presence in Australia, meets the DGR test and meets the tax exemption test.
If you are an organisation and wish to become a DGR it is important to seek legal advice. At Navado, our Associations Lawyers can meet with you and discuss with you the purpose of DGR, the legal obligations your Association must comply with to become a DGR and provide you with further general DGR advice.
Furthermore, the gifts or donations made by individual persons, there are general categories under the Act where DGR gifts or donations may apply. Some of these categories include, overseas aid, animal welfare, environmental, emergency services, disaster relief, amongst others.
However, individual who wish to become a DGR should seek legal advice from our Associations Lawyer to ensure that you are eligible to become a DGR.
If you are in need of legal advice about becoming a DGR or require general DGR Advice, we recommend that you contact our Associations Lawyers at our Sydney Head Office by telephone on (02) 9233 4048 or send and email to email@example.com. For a complete list of our office locations, please see our ‘locations’ tab.
This webpage (and any material or wording appearing on this webpage) is provided for general information purposes only and does not constitute any Legal Advice. It does not take into account your objectives, your instructions or all of the relevant facts and/or circumstances. Navado accepts no responsibility to any person who relies on the information provided on this website. We further refer you to our Disclaimer.
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