Consultation period: 10 June to 1 August 2025
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.
Key documents
- Consultation paper [Consultation paper PDF 635 kB | Consultation paper DOCX 426 kB]
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.
Responding
You can submit responses to this consultation up until 1 August 2025. 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.
Response methods
Online (preferred method)
CharitiesConsultation@treasury.gov.au
Post
Director
Not-for-profits Unit
Treasury
Langton Cres
Parkes ACT 2600