Coronavirus (COVID-19) updates from the Australian Government

Remake of Public Ancillary Fund Guidelines

10 days left to have your say
Consultation Type
Exposure Draft

Key Documents

The existing Public Ancillary Fund Guidelines 2011, which set out the rules for a public ancillary fund to obtain and maintain deductible gift recipient status (DGR), are scheduled to automatically sunset on 1 April 2022.

The draft Taxation Administration (Public Ancillary Fund) Guidelines 2022 (the ‘draft guidelines’) propose to remake the guidelines, with minimal changes to the substantive requirements.

The majority of the changes made by the draft guidelines are technical changes to reflect current drafting practice, improve clarity, and to align the public ancillary fund guidelines with the relevant requirements from the Taxation Administration (Private Ancillary Fund) Guidelines 2019.

The one substantive change in the draft guidelines is that public and private ancillary funds will be able to seek merits review of the Commissioner of Taxation’s decision to reject applications for a lower minimum annual distribution rate.

The community’s views are sought on the draft guidelines and Explanatory Statement.


You can submit responses to this consultation up until 09 December 2021. Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

View our submission guidelines for further information.

How To Respond



Address written submissions to:

Individuals and Indirect Tax Division
Langton Cres
Parkes ACT 2600


Phone: Karen Dunn +61 2 6263 3234

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