UPDATE | Legislative amendments for DGR status for Men’s Sheds & Women’s Sheds introduced to Parliament
9 June 2020
We are pleased to inform members that legislative amendments to create a new general DGR category for sheds were introduced to Parliament on 13 May 2020 (however the Bill has not yet passed through parliament, as such the tax law has not yet been amended).
There is a great deal to work through, and we will keep you informed on the progress of the Bill through parliament. This includes if Royal Assent is received in time to enact the legislation prior to 1 July 2020, so you are up to date with how the new DGR category will be implemented and what it will mean for sheds.
Sheds intending to seek DGR endorsement can prepare for the application process by reviewing their governing documents to make sure they will meet charity and DGR requirements. This can make the application process smoother when the time comes to apply once the legislation is in place.
As sheds will need to be registered as charities before they can apply for DGR endorsement, sheds may like to consider applying to be registered as a charity before the legislation is passed. Although, charity registration will not entitle a shed to apply for DGR endorsement under the proposed new category until the legislation comes into effect. Please note that charity registration involves ongoing obligations to the ACNC, including record-keeping and annual reporting.
Sheds seeking guidance on DGR endorsement, including documentation requirements, can contact the ATO Not-for-profit helpline on 1300 130 248 between 8:00am and 6:00pm AEDT, Monday to Friday.
Sheds seeking information about charity registration are encouraged to consult the ACNC website at: acnc.gov.au . A registration application checklist is available at: https://www.acnc.gov.au/for-charities/start-charity/apply-now/application-checklist . Information about charity obligations can be found at https://www.acnc.gov.au/for-charities/manage-your-charity/obligations-acnc . If you have further questions, there is an online enquiry form available that will be directed to the ACNC’s Advice Services team.