Refer to the list on changes that may impact your organisation:
Transitional provisions in place from 1 January 2024
Your DGR endorsement application will be treated as an application for endorsement for the whole of your organisation under the new law.
We will process your application and contact you with any queries we have, prior to making our decision.
Your public fund will be treated as your gift fund – unless or until you establish a replacement gift fund.
Your governing document
Changes to your governing document are not required.
However, you may amend your governing document to align it to the new law. For example, removing any references to being an approved organisation as part of the Oversea Aid Gift Deduction Scheme (OAGDS).
If you do make changes, you must comply with the terms of your governing document which specify how changes or amendments to your governing document are made.
If you are a registered charity, you continue to have additional obligations to the ACNC. You must notify the ACNC about changes to your governing document. Refer to ongoing obligations to the ACNCExternal Link.
Public fund obligations
The transitional provisions allow you to treat your public fund as your gift fund under the new law.
This means that from 1 January 2024, you can continue to use your public fund as your gift fund unless or until you establish a replacement gift fund.
Unless you make changes, you still need to follow your public fund rules where they are compatible with the new law. For example, requirements in your public fund rules for a majority of responsible persons (to be on the management committee of the fund) is compatible with the new law, so unless or until you make changes to your public fund rules (or replace them with a new gift fund) you would need to continue with this requirement.
If the new law requires you to do something that is not compatible with your public fund rules the new law applies. For example, the requirement in the new law to issue receipts in the name of your organisation is not compatible with requirements in your public fund rules to issue receipts in the name of the fund, so you would issue receipts in the name of your organisation.
Gift fund
Your public fund will be treated as your gift fund – unless or until you establish a replacement gift fund.
If you establish a gift fund, it may either:
- be part of the governing document of your organisation
- have its own rules or constitution.
A separate ABN is not needed for the gift fund.
For more information about gift funds, refer to gift fund requirements.
Voluntary governing body
The new law does not require your organisation to have a voluntary governing body.
From 1 January 2024, your organisation may pay members of your governing body sitting fees or other payments (if allowable under your entity type and the state in which you are registered in).
If you are considering remuneration for your governing body, refer to information on the ACNC website on Remunerating Responsible PeopleExternal Link.
Notification of changes
From 1 January 2024, you are no longer required to notify the DFAT of changes to your organisation.
You must notify the ATO about some changes. Refer to changes to your organisation.
If you are a registered charity, you continue to have additional obligations to the ACNC. You must notify them about some changes. Refer to ongoing obligations to the ACNCExternal Link.
Other changes to consider
Consider removing any references to being an approved organisation as part of the OAGDS. This may include:
- website content
- other promotional or public facing material.