Deductible Gift Recipient

Authors: Belinda Marsh, Partner and Monisha Lazarus, Associate


The ACNC has recently published a new registration decision summary, which provides guidance on the appropriate charitable subtype for organisations seeking registration as a charity, with a charitable purpose of relieving necessitous circumstances.

Summary of ACNC registration decision
The ACNC decision summary relates to an organisation that

The Treasury Laws Amendment (2021 Measures No 2) Bill 2021 (Bill) which amends the Income Tax Assessment Act 1997 (ITAA 1997) was passed by both Houses of the Parliament on 2 September 2021 and awaits assent. Schedule 1 of the Bill makes charity registration a precondition for DGR endorsement.

Current