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Will the payment of a cash donation by you to the charity be a tax-deductible gift or contribution under s 30-15 of the ITAA 1997 Act?
No. This ruling applies for the following period : Year ended 30 June 20YY The scheme commenced on: 1 July 20YY
You made donations to a charity during the ruling period. The gifts were made voluntarily and you did not receive any benefit or advantage
Income Tax Assessment Act 1997 section 30-15
Section 30-15 of the ITAA 1997 provides that you can only claim a deduction for a gift or donation made to a Deductible Gift Recipient (DGR). A search of the Australian Business Register shows the deductible gift recipient status for the charity ABN XX XXX XXX XXX, is not entitled to receive tax deductible gifts.
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