Private ruling: Donations
Published: September 2011
Ruling period: Year ended 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to a deduction for donations made to an overseas organisation? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 30-15

Reasons for decision: Summary: Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) outlines the guidelines for the deductibility of gifts and donations. Section 30-15 of the ITAA 1997 provides that a gift to any funds and institutions listed is allowable as a deduction in the income year in which the gift is made, provided the gift meets the various conditions of relevant subsections. To be able to claim a tax deduction for a gift, it must: · be made to a DGR · be a gift of money or property that is covered by a gift type, and · be truly a gift. Subdivision 30-B of the ITAA 1997 sets out a table of recipients for deductible gifts. In your case, the overseas organisation is not in Australia and is not covered by subdivision 30-B of the ITAA 1997. Therefore, you are not entitled to a deduction. Furthermore, the Commissioner does not have the discretion to waiver the rules in your circumstances.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You have made a donation of money to an overseas organisation for the renovation or reconstruction of a building. | The organisation is not listed as a deductible gift recipient (DGR).