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Important changes have been made to the Tax Act impacting on the requirements for Deductible Gift Recipient’s (DGR) to maintain a gift fund.

Background

A fundamental aspect of the requirements for a deductible gift recipient endorsed under Division 30 of the Tax Act has been the obligation applied to the situation where the DGR was endorsed as a whole and also where an organisation was endorsed for a fund, authority or institution which it owned and operated.

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