DGR annual self-review (from 1 July 2024): who must comply, deadlines & penalties (2026)

Summary

Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023. From 1 July 2024 — ACNC-registered DGRs must complete annual self-review to confirm continued DGR eligibility.

Enforced by

Source legislation

income tax assessment act 1997

Topics

charitiestax

Related obligations

CWLTHLodge the ACNC Annual Information StatementRegistered charities must lodge the AIS within 6 months of the end of the reporting period.
CWLTHAustralian Business Number (ABN) applicationEntities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.
CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
CWLTHMake trustee resolutions for trust distributions by 30 JuneDiscretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
CWLTHComply with ACNC Governance StandardsSix governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
CWLTHWithhold PAYG from employee and contractor paymentsEmployers must withhold tax from wages, certain contractor payments + report via STP / BAS.

Frequently asked questions

Who must comply with DGR annual self-review (from 1 July 2024)?: ACNC-registered DGRs.
What triggers DGR annual self-review (from 1 July 2024)?: Annual ACNC cycle.
When is DGR annual self-review (from 1 July 2024) due?: Annual self-review.
What evidence is required for DGR annual self-review (from 1 July 2024)?: Self-review form lodged.