EV 1052451407871currentnon-binding advice

Deductions/gifts and donations

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

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?

2

No. This ruling applies for the following period : Year ended 30 June 20YY The scheme commenced on: 1 July 20YY

3

You made donations to a charity during the ruling period. The gifts were made voluntarily and you did not receive any benefit or advantage

4

Income Tax Assessment Act 1997 section 30-15

5

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.