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This edited version has been archived due to the length of time since original publication.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.

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Edited version of your private ruling

Authorisation Number: 1012272552431

Ruling

Subject: Donation

Question

Are you entitled to a deduction for a donation made directly to an entity which is not a Deductible Gift Recipient (DGR)?

Answer

No.

This ruling applies for the following period

Year ended 30 June 2012

The scheme commenced on

1 July 2011

Relevant facts

You donated a sum of money to a place of worship which is not listed as a 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. Section 30-15 of the ITAA 1997 provides that a gift to any funds and institutions listed is allowable as a deduction in the income year in which the gift is made, provided the gift meets the various conditions of relevant subsections.

To be able to claim a tax deduction for a gift, it must:

In your case, you donated an amount of money to a place of worship which is not a DGR. As the donation was not made to a DGR, you are not entitled to a deduction.


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