If our organisation receives DGR endorsement, what are its obligations?
There are a number of obligations that come with DGR endorsement. Your organisation must continue to meet the criteria (requirements) for the category of DGR for which it was endorsed. The ATO office recommends that your organisation reviews of its activities regularly (eg. annually) and whenever major structural changes occur, to ensure that it still meets all of its DGR requirements. The ATO has worksheets to assist with the review which are available from the Related Resources section at the end of this page. Your organisation is required to tell the ATO if changes mean that the organisation no longer fits within the DGR category for which it received endorsement. The ATO has the power to review your organisation’s activities and revoke its DGR status if it believes that your organisation no longer meets the DGR requirements. If your organisation is endorsed as a DGR, it should be particularly careful if it is thinking about starting up completely new programs or services (outside i
