Deductible Gift Recipient definition

Deductible Gift Recipient means an entity to which tax deductible gifts may be made pursuant to Division 30 of the ITAA 97.
Deductible Gift Recipient means a fund, authority, institution or any other entity that is endorsed under or listed in Division 30 of the ITAA97;
Deductible Gift Recipient means a fund, authority or institution that is endorsed as a deductible gift recipient by the Commissioner of Taxation or is a specific listed deductible gift recipient under Division 30 of ITAA 97 (as amended or updated from time to time);

Examples of Deductible Gift Recipient in a sentence

  • It is a Deductible Gift Recipient (DGR) and an Income Tax Exempt Corporation (ITEC).

  • ME/CFS Australia works with these organisations in moving the national agenda forward.ME/CFS Australia Ltd is a not-for-profit organisation, a registered charity and has Deductible Gift Recipient (DGR) status.

  • Charities must hold Deductible Gift Recipient (DGR) Item 1 status to be eligible.

  • AER applied for and obtained an exemption from the Commissioner for Taxation and accordingly does not account for Income Tax.AER applied for and obtained Deductible Gift Recipient Status through the specific listing of AER as a deductible gift recipient in the Income Tax Assessment Act 1997.

  • The Health Services Charitable Gifts Board is exempt from income tax and has been issued with Deductible Gift Recipient (DGR) status by the Australian Taxation Office (ATO).


More Definitions of Deductible Gift Recipient

Deductible Gift Recipient means an entity to which gifts of money or property are tax deductible under Division 30 of the Income Tax Assessment Act 1997 and any equivalent or corresponding entities under any statutory provisions that succeed or replace those statutory provisions.
Deductible Gift Recipient means a deductible gift recipient under Division 30 of the Income Tax Assessment Act 1997 (Cth) or a person with similar status in any legislation that replaces those provisions.
Deductible Gift Recipient means an entity endorsed as a deductible gift recipient, or as a deductible gift recipient for the operation of a fund, authority or institution, under section 30-120 of the Income Tax Assessment Act 1997 and includes a deductible gift recipient within the meaning of section 30-227 of Subdivision 30-CA of Part 2-5 of the Income Tax Assessment Act 1997 and any equivalent or corresponding entities under any statutory provisions that succeed or replace those statutory provisions."
Deductible Gift Recipient means an entity to which income tax deductible gifts may be made under division 30 of the ITAA 97.
Deductible Gift Recipient means an entity to which tax deductible gifts may be made pursuant to the Tax Act;
Deductible Gift Recipient means an institution, fund or authority that is endorsed as a deductible gift recipient by the Federal Commissioner of Taxation (or their delegate) under Division 30 of the Income Tax Assessment Act 1997 (Cth) or is a specifically listed deductible gift recipient under that Division;
Deductible Gift Recipient means an institution, fund, authority or any other entity that is endorsed as a deductible gift recipient by the Commissioner under Division 30 of the ITAA97 or is a specifically listed deductible gift recipient under Division 30 of the ITAA97.