| Disclaimer This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private ruling
Authorisation Number: 1011528235380
This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.
Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns
Ruling
Subject: Gift
Question
Are you entitled to a deduction for a donation of money to an overseas hospital?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2011
The scheme commenced on
1 July 2010
Relevant facts
You are an Australian resident.
You intend making a gift of money to an overseas hospital.
The hospital is administered by a registered charitable trust in the overseas country.
The hospital is not listed on the deductible gift register in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 30-15
Income Tax Assessment Act 1997 Division 30
Reasons for decision
Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) deals with gifts and contributions. Under section 30-15 of the ITAA 1997 for a gift to be deductible it must be:
- a gift;
- of money or property;
- to a Fund, Authority or Institution covered by subdivision 30-B; and
- the fund, authority or institution must be in Australia.
Subdivision 30-B of the ITAA 1997 sets out a table of recipients for deductible gifts. It includes public and non-profit hospitals.
However, in your case, the hospital you intend donating to is not in Australia. Therefore, you are not entitled to a deduction under section 30-15 of the ITAA 1997. There are no other provisions contained in Division 30 of the ITAA 1997 that would allow a deduction in your case.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
