ATO Practice Statement Law Administration

PS LA 2002/15 (Withdrawn)

Workplace giving programs: required evidence

• Refer to end of document for amendment history. Prior versions can be requested by emailing TCNLawPublishingandPolicy@ato.gov.au if required.
  
  This practice statement is withdrawn with effect from 19 September 2024. This content is now addressed in:

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  Workplace giving programs

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  Workplace giving programs for employees

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  Workplace giving and salary sacrifice arrangements

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  Estimated tax savings for regular workplace giving donations

  This document has changed over time. View its history.

FOI status: may be released

This Law Administration Practice Statement explains what evidence is required to support gifts made via workplace giving programs.

1. What is this practice statement about?

This practice statement tells you what evidence you can accept as proof of a gift (or gifts), made by a taxpayer, via a workplace giving program.

2. What is a workplace giving program?

A workplace giving program is an arrangement by which an employer forwards an employee's gift to a Deductible Gift Recipient (DGR). Subject to meeting the requirements of Division 30 of the Income Tax Assessment Act 1997 ITAA 1997), the employee may claim a deduction for the gift in their tax return for the relevant year.

3. What evidence can you accept in support of a claim?

Taxpayers must satisfy the Commissioner that gifts to a DGR have been made. However, there are no legislative provisions governing the particular form evidence should take. Confirmation by the employer to the employee that a gift has been made through a workplace giving program is sufficient evidence. Examples of evidence you can accept are:

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The PAYG payment summary.

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Other written or electronic communication from the employer to the employee.

4. What evidence can you accept if a taxpayer makes multiple gifts?

You may accept the confirmation provided by the employer as evidence, provided it meets the following criteria:

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It states the total quantum of the gifts made by the taxpayer.

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It states that each gift has been made to a Division 30 DGR.

It is desirable that the confirmation identify each DGR to which the employee has made a gift, however this is not a requirement.

5. Is the DGR obliged to provide evidence of receipt of the gift?

The DGR is expected to provide the employer with a receipt covering all gifts received from them. DGRs are not required to provide individual receipts to employees.

Section 30-228 of ITAA 1997 outlines the requirements that a receipt issued by a DGR should meet. As the employer is not a DGR, the provisions of section 30-228 of ITAA 1997 do not apply to the confirmation they provide to their employees.

6. More information

For more information on:

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the legislative provisions whereby taxpayers can claim a tax deduction for certain gifts to DGRs see Division 30 of the Income Tax Assessment Act 1997

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the complete list of DGRs see: www.abn.business.gov.au

Amendment history

Date of Issue: 7 August 2002

Date of Effect: 1 July 2002

File 2002/009020; 2002/011174; 1-13Y632IA

Legislative References:
ITAA 1997 Div 30
ITAA 1997 30-228

Business Line:  IND