Show download pdf controls
  • Drought assistance donations

    We recognise this is a difficult time for people in drought-affected areas and the ATO is here to provide help. We are currently offering a range of support measures to individuals and businesses from drought-affected communities to help them manage their tax.

    In response to the current drought you may wish to make a donation to a relief fund. The best way to donate is through an organisation that is a deductible gift recipient (DGR), and is focussed on rural assistance. Donations of $2.00 or more will be tax deductible where donations are made through these registered charities.

    We encourage you to check the appeal you want to donate to is a DGR on the Australian Business RegisterExternal Link or by phoning us on 1300 130 248.

    For further information on donating to assist people impacted by drought, visit our website.

    Crowdfunding payments

    If you are planning to raise funds through crowdfunding platforms be aware of the potential tax implications. Payments received from crowdfunding platforms may be assessable income depending upon how the funds are used.

    For example, where the amounts received are used for emergency relief, such as food and clothing, then these amounts are not assessable. Where the amounts are spent on deductible expenses, such as purchasing feed for livestock, there will be no net taxable outcome, as the income amounts will be offset by the deductions obtained. This means, for most farmers, there will be no tax payable in relation to money donated to them for their farm expenses. Income tax will only be paid should the farmer make a net business profit.

    Find out more

    Last modified: 07 Aug 2018QC 56413