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Edited version of private ruling
Authorisation Number: 1011581031259
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Ruling
Subject: Deductibility of donations made to an overseas country
Are you entitled to claim a deduction for the donations that you made to an overseas country?
No.
This ruling applies for the following period:
Year ended 30 June 2010
The scheme commences on:
1 July 2009
Relevant facts and circumstances
You travelled overseas a couple of years ago and stayed in a village where you attended church.
You kept in contact with the people you met and often send them small amounts of money via money transfer.
Over the course of the 2010 financial year the amounts did not exceed $1,000.00 in total.
The donations were not made to an organisation that has been endorsed by the Commissioner as a deductible gift recipient (DGR).
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 30-15.
Reasons for decision
Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) outlines the guidelines for the deductibility of gifts and donations. This division provides that in order for a gift or donation to be deductible it must be made to an organisation which is endorsed by the Commissioner as a DGR under Subdivision 30BA of the ITAA 1997.
In your situation, the donations were not made to an organisation that has been endorsed by the Commissioner as a DGR. Consequently, your donations are not deductible. There is no legislative discretion in the income tax law to allow the Commissioner to treat the donations as though they had been made to a DGR and allow deductions for them.
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