Draft a DGR endorsement application to the ATO under Division 30
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Identify the DGR category under Division 30 of the ITAA 1997 from the objects and activities, and draft the application narrative and winding-up clause checklist.
- What the lawyer must review
- Check the category, for example PBI v harm prevention charity
- Check PBI direct relief after Equality Australia [2024] FCAFC 115
- Check gift-fund and winding-up clauses
- Check the 2024 transitional rules and the 30 June 2026 deadline
- Written for / version
- Commonwealth versionCth
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes preparing preliminary structure or wording and identifying points for review. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Calculate operative dates independently from the current rule and actual triggering event. Check exceptions and record the verified deadline.
- Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.