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Income and deductions
You can only make tax deductible gifts or donations to organisations that have the status of deductible gift recipients (DGRs).
Deductions for gifts are claimed by the person that makes the gift (the donor).
For you to claim a tax deduction for a gift, it must meet four conditions:
How much to claim
The amount of the deduction you can claim depends on the type of gift. For gifts of money, it is the amount of the gift but it must be $2 or more. For gifts of property, there are different rules, depending on the type of property and its value. There are slightly different rules for donations to bucket collections for bushfire and flood victims.
What you can’t claim
You cannot claim as a gift or donation items that provide you with some personal benefit.
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