myTax 2018 Gifts or donations

This section is about gifts or donations you made.

You can claim a deduction for:

• voluntary gifts of $2 or more made to an approved organisation
• a net contribution of more than $150 to an approved organisation for a fund-raising event (see Deductions for contributions relating to fund-raising events for further conditions)
• contributions of $2 or more to  
  • a registered political party
  • an independent candidate in an election for parliament
  • an individual who was an independent member of parliament during 2017–18 or in limited circumstances had been an independent member
   
• a donation to an approved organisation of shares listed on an approved stock exchange valued at $5,000 or less
• a donation to a private ancillary fund
• entering into a conservation covenant.

Approved organisations include:

• certain funds, organisations or charities which provide help in Australia
• some overseas aid funds
• school building funds
• some environmental or cultural organisations.

Your receipt will usually indicate whether or not you can claim a deduction for the gift. If you are not sure, you can check with the organisation. If you are still not sure, go to abn.business.gov.auExternal Link or phone us to find out whether the organisation is an approved organisation.

Employees who make donations under salary sacrifice arrangements are not entitled to claim an income tax deduction for the donation on their own tax return.

You cannot claim a deduction for a gift or donation if you received something in return (for example, raffle tickets or dinner) except in certain fund-raising events.

If you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for natural disasters such as bushfires, severe storms and flooding, you can claim a tax deduction of up to $10 for the total of those contributions without a receipt.

If you used the web or phone to make a donation over $2, your web receipt or credit card statement is sufficient. If you donated through third parties, such as banks and retail outlets, the receipt they gave you is also sufficient. If you contributed through 'workplace-giving' your payment summary shows the amount you donated.

For more information, see You need to know.

Completing this section

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

We have pre-filled your tax return with gifts and donations information provided to us.

Check for gifts or donations that are not pre-filled and ensure you add them. Your receipt should show whether your donation is tax-deductible.

If you made donations in a joint name, include only your share.

1. For each gift or donation expense that is not pre-filled in your tax return, select Add and enter information into the corresponding fields.
2. Select Save.
3. Select Save and continue.

See also:

• Taxation Ruling TR 2005/13 Income tax: tax deductible gifts - what is a gift
• Law Administration Practice Statement PS LA 2002/15 Evidence for making of a gift by a taxpayer who participates in a workplace giving program.