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Deductible gift recipient eligibility
Posted by Team AVS on 10 Jan, 2024 0 CommentsYou must meet certain requirements to be endorsed as a deductible gift recipient (DGR).
Types of DGR endorsement
Work out if you are eligible to be endorsed as a deductible gift recipient (DGR).
There are 2 types of DGR endorsement:
where an organisation as a whole fall within a DGR category
where a fund, authority or institution that is operated by an organisation falls within a DGR category.
If an organisation as a whole fall
Medicare levy exemption dependants
For the Medicare levy exemption (but not for the Medicare levy reduction), dependant means an Australian resident for tax purposes you maintained who was either:
your spouse
your child under 21 years old
your child, 21 to 24 years old
receiving full-time education at a school, college or university, and
whose adjusted taxable income for the period was less than the total of $282 plus $28.9
For the Medicare levy exemption (but not for the Medicare levy reduction), dependant means an Australian resident for tax purposes you maintained who was either:
your spouse
your child under 21 years old
your child, 21 to 24 years old
receiving full-time education at a school, college or university, and
whose adjusted taxable income for the period was less than the total of $282 plus $28.9