Income Tax Assessment Act 1997
30‑25 Education(1) This table sets out general categories of education recipients.
2.1.7 an institution that the Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be:
(a) an *Australian government agency; or
(b) a *registered charity
see section 30‑30
30‑30 Gifts that must be for certain purposes(1) You can deduct a gift that you make to:
(a) a technical and further education institution covered by item 2.1.7 of the table in subsection 30‑25(1); or
(b) the Marcus Oldham Farm Management College;
only if the gift is for:
(c) purposes of the institution, or of the College, that have been declared by the *Student Assistance Minister to relate solely to tertiary education; or
(d) the provision of facilities for the institution, or the College, if the Student Assistance Minister has declared that he or she is satisfied the facilities are to be used principally for such purposes.
(2) A declaration under subsection (1) must be in writing, signed by the Minister.
The "certain purposes" section means that DGR funds can only be used for purposes approved by the minister. These are stated in the the rules of the fund.