Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 1/2)
Character Range: 485205–487983

6                             Subdivision 12‑D  Benefit and compensation payments

Division 30—Gifts or contributions

Table of Subdivisions
Guide to Division 30
30‑A Deductions for gifts or contributions
30‑B Tables of recipients for deductible gifts
30‑BA Endorsement of deductible gift recipients
30‑C Rules applying to particular gifts of property
30‑CA Administrative requirements relating to ABNs
30‑DA Donations to political parties and independent candidates and members
30‑DB Spreading certain gift and covenant deductions over up to 5 income years
30‑G Index to this Division

Guide to Division 30

30‑1  What this Division is about

      This Division sets out the rules for working out deductions for certain gifts or contributions that you make.

Table of sections
30‑5 How to find your way around this Division
30‑10 Index

30‑5  How to find your way around this Division
 (1) You should start at Subdivision 30‑A unless you are making a contribution or gift to a political party, independent candidate or member.
Note: Subdivision 30‑DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members.
 (2) Subdivision 30‑A contains a table of all the gifts and contributions that you can deduct. You need to look at the table to see whether the type of gift or contribution you are making is covered by it.
 (3) In some cases, the table sends you off to Subdivision 30‑B. It has a number of tables that list particular funds, authorities or institutions that deductible gifts can be made to.
 (4) In other cases, the table sends you off to Subdivision 30‑C. It contains rules that apply to particular gifts of property.
 (4AA) Subdivision 30‑BA provides for the Commissioner to endorse as a deductible gift recipient an entity that is, or operates, a fund, authority or institution. The relevance of the Subdivision to you is that generally you can deduct only a gift you make to a recipient that is endorsed or named in:
 (a) this Division; or
 (b) regulations made for the purposes of this Division.
Note: The fact that gifts to a recipient registered in the Australian Business Register are deductible will be shown in the Register.
 (4AB) Subdivision 30‑CA sets out administrative rules which do not directly affect whether you can deduct a gift you make. The rules require:
 (a) a receipt issued by an entity for a gift to the entity or to a fund, authority or institution operated by the entity to show the entity's ABN; and
 (b) the Australian Business Registrar to enter in the Australian Business Register a statement in relation to an entity entered in the Register if:
 (i) gifts to the entity are deductible; or
 (ii) gifts to a fund, authority or institution operated by the entity are deductible.