Things you need to know
To claim a deduction for gifts or donations you made, you need a receipt from an approved organisation.
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 abr.business.gov.auOpens in a new window or phone us to find out whether the organisation is an approved organisation.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.
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.
If you made donations during 2022–23 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 question. Your income statement, 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.
What you can claim
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 2023 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 2022–23 or, in limited circumstances, had been an independent member.
For more information about what a gift is and examples of gifts, see TR 2005/13 Income tax: tax deductible gifts – what is a gift.
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.
If you made donations in a joint name, include only your share.
See Special circumstances and glossary 2023 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.
What you can't claim
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 Deductions for contributions relating to fund-raising events in Special circumstances and glossary 2023.
Record keeping
You should keep records for all tax deductible gifts, donations and contributions you make.
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 income statement or 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 2023, or return to main menu Individual tax return instructions 2023. |
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Yes |
Read on. |
What you need to answer this question
See Tax deductible donations for information about the rules and what records to keep:
- for cultural, environmental and heritage property gifts
- when entering into conservation covenants
- if you choose to spread over 5 years your deduction for certain types of gifts.
Completing your tax return
To complete this question, follow steps 1 and 2 below.
Step 1
Add up the amounts of all gifts and donations you are entitled to claim.
Step 2
Write the total at question D9 – label J.
Where to go next
- Go to question D10 Cost of managing tax affairs 2023.
- Return to main menu Individual tax return instructions 2023.
- Go back to question D8 Dividend deductions 2023.