To be eligible for entry on the Register of Cultural Organisations (ROCO) an organisation must meet all the criteria of section 30-300 of the Income Tax Assessment Act 1997 (the Act).
Organisations entered on the ROCO are endorsed by the Australian Taxation Office (ATO) as a Deductible Gift Recipient (DGR) and are eligible to receive tax deductible donations in accordance with Division 30 of the Act.
The Register of Cultural Organisations Guide (the Guide) provides an explanation of the information required in this Application Form. Organisations applying for entry on the ROCO should read the Guide before preparing and submitting their applications.
Information provided by an organisation in its application and supporting materials is used to assess its eligibility for entry on the ROCO.
Before commencing your application, please read the Register of Cultural Organisations Guide.