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Register of Cultural Organisations (ROCO)

This is a preview of the Register of Cultural Organisations (ROCO) Application Form form. When you’re ready to apply, click Fill Out Now to begin.

Application Form

Established under Subdivision 30-F of the Income Tax Assessment Act 1997


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.

DGR Reforms

Following Royal Assent of the Treasury Laws Amendment (2021 Measures No.2) Bill 2021, from 14 December 2021 all non-government organisations will have to be registered as a charity with the Australian Charities and Not-for-profit Commission (ACNC) to be eligible to apply for entry on the ROCO.

The time taken to assess ROCO applications can take up to six months. This timeframe may be longer depending on the completeness and the complexity of the application.

Organisations intending to apply for the ROCO and those with existing applications should register with the ACNC prior to 14  December 2021 to ensure their ROCO application is able to progress. Please see Deductible Gift Recipient (DGR) reforms below for further information on the new requirements.

Privacy Statement

The Department of Infrastructure, Transport, Regional Development and Communications uses this form to collect personal information required under Australian Income Tax legislation to process this application to enter the applicant organisation onto the Register of Cultural Organisations. The Department will treat the personal information we collect on this form according to the Australian Privacy Principles and the Privacy Act 1988. If your application meets the eligibility criteria, the contact details you provide in this form may be disclosed to the Minister for the Arts. The personal information collected on this form may also be forwarded to the ATO. The personal information collected on this form will not be provided to any other person or organisation unless it is required by law. For further information about our privacy obligations, (including in relation to how to access or correct personal information or make a complaint) and our contact details for privacy matters, please see our Privacy Policy. If your contact details change and need to be updated please contact