We invite feedback on changes to giving funds’ distributions. The tax law currently describes giving funds as ancillary funds.
The changes will:
- align the annual distribution rate between public and private giving funds
- increase the annual distribution rate
- allow funds to smooth distributions across years
- rename ancillary funds to giving funds in the tax law.
For more information, read the government’s announcement.
This consultation paper:
- outlines how a higher distribution rate will affect funds and charities
- describes principles for smoothing distributions
- seeks feedback on the distribution rate and principles.
Roundtables
Treasury will hold online roundtables during the consultation period. They will support the written submission process. We want to hear from:
- giving funds
- charities that receive support from giving funds
- advisers to funds and charities
- peak bodies.
Email your expression of interest (EOI) to CharitiesConsultation@treasury.gov.au by 20 June 2025. Include in your EOI:
- names of individuals
- name of the organisation represented
- organisation type, for example:
- public or private fund
- charity
- peak body
- adviser
- email address
- any other contact details.
