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Edited version of private advice
Authorisation Number: 1051990645150
Date of advice: 9 June 2022
Ruling
Subject: Donation to charity
Question
Are you entitled to a partial deduction for a donation made?
Answer
No.
This ruling applies for the following period:
Year ending 30 June 20XX
The scheme commences on:
1 July 20XX
Relevant facts and circumstances
You made a donation to a charity.
You received a material benefit in exchange for the donation.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 30-15
Reasons for decision
Section 30-15 of the ITAA 1997 provides that you can only claim a deduction for a gift or donation made to a Deductible Gift Recipient (DGR). A search of the Australian Business Register shows the deductible gift recipient status for ABN XX XXX XXX XXX Charity, is not entitled to receive tax deductible gifts.