{"id":"F2021L01418","name":"Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021","slug":"treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441037,"registerId":"F2021L01418-fast-fetch-1775956465938","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nTreasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021\n\nI, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following instrument.\n\nDated   7 October 2021\n\n \n\nMichael Sukkar\n\nAssistant Treasurer  Minister for Housing  Minister for Homelessness, Social and Community Housing\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1  Name \n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\nPart 2—Mandatory considerations for determining an extended application date\n\n5  Criteria to which the Tax Commissioner must be satisfied in determining an extended application date\n\n6  Matters to which the Tax Commissioner must have regard in determining an extended application date\n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients—Extended Application Date) Instrument 2021.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Treasury Laws Amendment (2021 Measures No. 2) Act 2021.\n\n4  Definitions\n\n  In this instrument:\n\nACNC Commissioner means the Commissioner of the Australian Charities and Not‑for‑profits Commission.\n\napplication date has the same meaning as in item 12 of Schedule 1 to the Act.\n\ndeductible gift recipient has the meaning given by the Income Tax Assessment Act 1997.\n\nextended application date has the same meaning as in item 12 of Schedule 1 to the Act.\n\nTax Commissioner means the Commissioner of Taxation.\n\nthe Act means the Treasury Laws Amendment (2021 Measures No. 2) Act 2021.\n\ntransitional application date has the same meaning as in item 12 of Schedule 1 to the Act.\n\nPart 2—Mandatory considerations for determining an extended application date\n\n \n\n5  Criteria to which the Tax Commissioner must be satisfied in determining an extended application date\n\n  Under subitem 16(7) of Schedule 1 to the Act, all of the following criteria are prescribed:\n\n (a) as at the time the application is given to the Tax Commissioner, there has been no change in the circumstances of the applicant that would affect the applicant’s entitlement to endorsement as a deductible gift recipient under section 30‑125 of the Income Tax Assessment Act 1997, but for the amendments made by Schedule 1 to the Act;\n\n (b) as at the time the application is given to the Tax Commissioner, the applicant has never previously had an application for registration under section 30‑10 of the Australian Charities and Not‑for‑profits Commission Act 2012 refused;\n\n (c) as at the time the application is given to the Tax Commissioner, the applicant has never previously, under section 35-10 of the Australian Charities and Not‑for‑profits Commission Act 2012 had their registration under that Act revoked (except where registration was revoked solely because the condition in paragraph 35-10(1)(e) of that Act was met).\n\n6  Matters to which the Tax Commissioner must have regard in determining an extended application date\n\n  Under subitem 16(7) of Schedule 1 to the Act, all of the following matters are prescribed:\n\n (a) during the period between the application date and the transitional application date, whether the applicant took reasonable steps:\n\n (i) to meet or satisfy all of the requirements for entitlement for registration as a type of entity under section 25‑5 of the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (ii) to apply for registration under section 30‑10 of the Australian Charities and Not‑for‑profits Commission Act 2012; and\n\n (iii) if the ACNC Commissioner has required the applicant under subsection 30‑15(1) of the Australian Charities and Not‑for‑profits Commission Act 2012 to give information or a document—to give that information or document;\n\n (b) whether it is reasonably possible that the applicant will, by the extended application date, be able to meet or satisfy the requirements mentioned in subparagraph (a)(i);\n\n (c) if the applicant believes that they are unlikely to be able to meet or satisfy the requirements mentioned in subparagraph (a)(i) by the transitional application date—whether it is reasonable, having regard to all the circumstances, that the applicant be given additional time to wind-up, including additional time to identify another deductible gift recipient with the same or similar purposes (including awaiting the establishment of a new deductible gift recipient with the same or similar purposes), and to distribute all remaining assets upon winding-up to that other deductible gift recipient;\n\n (d) any views expressed by the ACNC Commissioner about any of the matters referred to in paragraphs (a) to (c).\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument narrows and clarifies the Tax Commissioner’s implementation discretion under subitem 16(7) of Schedule 1 by prescribing mandatory criteria and matters to be applied (see ss.5–6). That does not alter the primary statutory entitlement to DGR status but changes how and on what factual bases extended application dates are granted, including evidentiary and timing requirements and deference to ACNC input."},"complexity_factors":["Cross-references to the primary Act and Schedule 1 (subitem 16(7)) create dependence on external statutory definitions and timing rules (see instrument preamble and s.5).","Interplay with ACNC processes: requirements require assessing applicants' interactions with ACNC registration and information requests (s.5(a); s.6(a)(iii)).","Temporal tests and multiple dates: application date, transitional application date and extended application date create timing complexity for compliance and decision-making (defined terms).","Standards framed as ‘reasonable steps’ and ‘reasonably possible’ introduce fact-specific, discretionary judgment calls for the Tax Commissioner (s.6(a)(i)–(ii), s.6(b)).","Past-history checks: prohibition based on prior refusals or revocations requires verification of administrative history (s.5(b)–(c)).","Winding-up considerations and transfer-of-assets options demand evaluation of alternative DGRs or new entities, implicating practical and evidentiary burdens on applicants (s.6(c)).","Mandatory consideration of ACNC Commissioner views adds an inter-agency consultative element that can affect timing and outcomes (s.6(d))."],"plain_english_summary":"This instrument sets out the specific criteria and matters the Tax Commissioner must use when approving an extended application date for endorsement as a deductible gift recipient (DGR). It affects organisations applying for DGR status under Schedule 1 to the Treasury Laws Amendment (2021 Measures No. 2) Act 2021 and requires showing no prior ACNC registration refusal or relevant revocation and that reasonable steps were taken to obtain ACNC registration. The instrument also requires the Commissioner to consider ACNC views and whether extra time to wind up or transfer assets is reasonable."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument remains tightly focused on its original purpose: establishing the criteria and considerations for the Tax Commissioner when determining extended application dates for DGR registration under the 2021 Act amendments. It does not expand beyond this specific administrative function."},"complexity_factors":["Short length (6 sections total, approximately 2 pages)","Minimal defined terms (6 definitions in section 4, all referencing external legislation)","Simple structure: preliminary provisions followed by two substantive sections setting criteria and considerations","Heavy cross-referencing to external statutes (Income Tax Assessment Act 1997, Australian Charities and Not-for-profits Commission Act 2012, and the parent Act) requires readers to consult multiple sources to understand full context","Conditional logic limited to three negative criteria (section 5) and four mandatory considerations (section 6)","No nested exceptions or complex procedural requirements"],"plain_english_summary":"This instrument creates a temporary extension process allowing charities and not‑for‑profits to apply for extra time to meet new ACNC registration rules required to retain deductible gift recipient (DGR) status. The Tax Commissioner grants extensions, with input from the ACNC Commissioner, only where organisations meet strict eligibility criteria.\n\nDecisions weigh whether the organisation took reasonable steps, can realistically comply by the extended date, or needs time to wind up properly. It preserves donors’ tax deductions for deserving charities delayed by administrative hurdles."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst","history":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst/history","analysis":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst/analysis","conflicts":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst/conflicts","importantCases":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst/important-cases","documents":"/api/acts/treasury-laws-amendment-2021-measures-no-2-deductible-gift-recipients-extended-application-date-inst/documents"}}