Deductibility of a donation made in the taxpayer's name by another person

Can the taxpayer claim a deduction for a donation made in their name by another person under section 30-15 of the Income Tax Assessment Act 1997 (ITAA 1997)?

No. The taxpayer cannot claim a deduction for a donation made in their name by another person under section 30-15 of the ITAA 1997 as the taxpayer did not personally incur the expense.

A monetary donation was made to a charity in the taxpayer's name by another person.

The intention of the donor in making the donation in the taxpayer's name was so that the taxpayer could claim an income tax deduction for the donation.

The recipient charity is endorsed as a deductible gift recipient under section 30-120 of the ITAA 1997.

Subsection 30-15(1) of the ITAA 1997 provides that: 'You can deduct a gift or contribution that you make...' [ emphasis added ]

This means that a taxpayer must personally incur the expense or make the payment or contribution.

The donation was made in the taxpayer's name by another person. The expense was incurred by a person other than the taxpayer. The taxpayer is therefore not considered to have made a donation for the purposes of section 30-15 of the ITAA 1997.

Accordingly, the taxpayer is not entitled to claim a deduction for the donation under section 30-15 of the ITAA 1997.