Private ruling: Donation to charity
Date of advice: 9 June 2022
Published: August 2022
Ruling period: Year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Are you entitled to a partial deduction for a donation made? | A1: No.

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: Summary: 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.