Private ruling: Deductions/gifts and donations
Date of advice: 17 September 2025
Published: 17 November 2025
Ruling period: Year ended 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Will the payment of a cash donation by you to the charity be a tax-deductible gift or contribution under s 30-15 of the ITAA 1997 Act? | A1: No.

Relevant facts and circumstances: You made donations to a charity during the ruling period. The gifts were made voluntarily and you did not receive any benefit or advantage

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 the charity ABN XX XXX XXX XXX, is not entitled to receive tax deductible gifts.