This question is about gifts or donations you made. You can claim a deduction for:
- voluntary gifts of $2 or more made to an approved organisation
- a net contribution of more than $150 to an approved organisation for a fund-raising event (see Special circumstances and glossary 2016 for further conditions)
- contributions of $2 or more to
- a registered political party
- an independent candidate in an election for parliament
- an individual who was an independent member of parliament during 2015-16 or in limited circumstances had been an independent member.
Approved organisations include:
- certain funds, organisations or charities which provide help in Australia
- some overseas aid funds
- school building funds
- some environmental or cultural organisations.
You can also claim a deduction for:
- a donation to an approved organisation of shares listed on an approved stock exchange valued at $5,000 or less
- a donation to a private ancillary fund
- entering into a conservation covenant.
Your receipt will usually indicate whether or not you can claim a deduction for the gift. If you are not sure, you can check with the organisation. If you are still not sure, go to abn.business.gov.auExternal Link or phone us to find out whether the organisation is an approved organisation.
Employees who make donations under salary sacrifice arrangements are not entitled to claim an income tax deduction for the donation on their own tax return.
You cannot claim a deduction for a gift or donation if you received something in return (for example, raffle tickets or dinner) except in certain fund-raising events; see Special circumstances and glossary 2016.
If you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for natural disasters such as bushfires, severe storms and flooding, you can claim a tax deduction of up to $10 for the total of those contributions without a receipt.
If you used the web or phone to make a donation over $2, your web receipt or credit card statement is sufficient. If you donated through third parties, such as banks and retail outlets, the receipt they gave you is also sufficient. If you contributed through 'workplace-giving' your payment summary shows the amount you donated.
Did you make a gift or donation?
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No |
Go to question D10 Cost of managing tax affairs 2016, or return to main menu Individual tax return instructions 2016. |
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Yes |
Read on. |
Answering this question
If you made donations during the year to an approved organisation through your employer's payroll system (known as 'workplace-giving'), you still need to record the total amount of your donations at this item. Your payment summary, or other written statement from your employer showing the donated amount, is sufficient evidence to support your claim. You do not need to have a receipt.
If you made donations in a joint name, include only your share.
See Special circumstances and glossary 2016 for more information about the rules for deductions for:
- gifts of property, such as land and artworks
- contributions 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.
For more information about the rules and what records to keep, see How supporters claim tax deductions:
- for cultural, environmental and heritage property gifts
- when entering into conservation covenants
- if you choose to spread over five years your deduction for certain types of gifts.
Completing your tax return
Step 1
Add up the amounts of all gifts and donations you are entitled to claim.
Step 2
Write the total at J item D9.
More information
- Taxation Ruling TR 2005/13 - Income tax: tax deductible gifts - what is a gift
- Law Administration Practice Statement PS LA 2002/15 - Evidence for making of a gift by a taxpayer who participates in a workplace giving program.
Where to go next
- D10 Cost of managing tax affairs 2016
- Individual tax return instructions 2016
- D8 Dividend deductions 2016