Rules for certain types of gifts or donations

Last updated 31 May 2012

The following information is about different types of gifts or donations for which you may be able to claim a deduction at item D9.

Gifts of property

Receiving a benefit

Deductions for contributions relating to fund-raising events

Gifts of shares valued at $5,000 or less

Contributions and gifts to registered political parties and independent candidates and members

QC25766