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Public Ancillary Funds (PuAF's)

A Public Ancillary Fund collects tax deductible donations from the public for distribution to item 1 DGR's.

A PuAF is also endorsed by the ATO as a DGR and TCC.

Donations are normally (depending on the service provider) credited to an individual management account within the PuAF.

Factors to consider when considering a PuAF;

  • Is this the right structure for you
  • Requirements needed to establish a PuAF
  • Ongoing administration
  • Investment management