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Philanthropy Australia Submission: DGR Reform and External Conduct Standards

September 21st, 2018

Philanthropy Australia submission to the Deductible Gift Recipient Reforms and External Conduct Standards for Charities Registered with the Australian Charities and Not-for-profits Commission can be downloaded here.

External Conduct Standards

Treasury is seeking submissions on the draft regulations and explanatory statement for the proposed external conduct standards that charities registered with the ACNC will need to comply with when operating outside Australia. The proposed standards will be implemented through regulations under the Australian Charities and Not-for-profits Commission Act 2012 (the ACNC Act). The draft regulations give effect to the Government’s announcement in the 2017-18 MYEFO measure ‘Philanthropy – managing risks of overseas philanthropy’.

Consistent with the structure of the ACNC Governance Standards, the draft regulations are a principles-based set of minimum standards of conduct, governance and behaviour that ACNC-registered charities must comply with when operating outside Australia. The purpose of the standards is to ensure the public has confidence that an ACNC-registered charity has appropriate governance systems and processes in place to reasonably address risks that arise in their overseas activities.

You can respond to this consultation up until 21 September 2018. You can read more detail below:

External Conducts Standards FAQs

Exposure draft here

Explanatory materials here

Consultation Summary

Treasury website

DGR Reform

Treasury is also seeking submissions on the proposed design for the following components of the Government’s package of deductible gift recipient (DGR) reforms announced on 5 December 2017:

  • the requirement for non-government organisations with DGR status to register as a charity with the Australian Charities and Not-for-profits Commission (ACNC) from 1 July 2019
  • transition arrangements to support existing organisations with DGR status to register as a charity with the ACNC
  • the Commissioner of Taxation’s discretion to exempt organisations with DGR status from the requirement to register as a charity in limited circumstances
  • the abolition of certain public fund requirements

Submissions for this consultation close on 11.59pm (AEST) Friday 21 September 2018. You can read more detail below:

DGR Reforms FAQs.

Consultation paper

Treasury website

The Australian Taxation Office and the ACNC will release guidance materials on the practical application of the proposed implementation of the DGR reforms in due course.

Philanthropy Australia draft submission – feedback

Philanthropy Australia has prepared a draft submission responding to the Treasury’s consultation paper on the implementation of DGR reforms, and draft ‘External Conduct Standards’ for registered charities. Our submission sets out some concerns regarding possible duplicated regulatory obligations imposed by the External Conduct Standards on philanthropic organisations undertaking international philanthropy.

You can read the attached draft submission here.

Philanthropy Australia welcomes member input and feedback on the draft submission prior to Wednesday 19 September, which can be emailed to Sarah Wickham, Policy and Research Manager, Philanthropy Australia at

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