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Income and deductions
You can only claim a tax deduction for 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:
The amount 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.
A tax deduction for most gifts is claimed in the tax return for the income year in which the gift is made. However, you can elect to spread the tax deduction over five income years in certain circumstances.
If you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for bushfire and flood victims, you can claim a tax deduction equal to your contribution without a receipt provided the contribution does not exceed $10.
You cannot claim as a gift or donation items that provide you with some personal benefit, such as:
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