For individuals and companies
Read the ruleGifts and donations
Money or property gifted to an eligible deductible gift recipient without a material benefit in return.
Deduction category
Giving and super tax deductions
Deductible gifts and donations, conservation covenants and personal super contributions, with the ATO rule and records beside each item.
4 rules in this category
Each rule keeps its eligibility, exclusions, calculation, records and ATO source together. Not sure where to start? Check your eligibility in the finder.
For individuals
For individuals
Read the rulePolitical contributions and gifts
Eligible contributions or gifts to registered political parties and eligible independent candidates or members, within separate annual caps.
For individuals and companies
Read the ruleConservation covenant deduction
The market-value reduction from entering an eligible permanent conservation covenant over land you own.
For individuals
Read the rulePersonal super contributions
Personal contributions to a complying super fund where a valid notice of intent is acknowledged.
For companies
For individuals and companies
Read the ruleGifts and donations
Money or property gifted to an eligible deductible gift recipient without a material benefit in return.
For individuals and companies
Read the ruleConservation covenant deduction
The market-value reduction from entering an eligible permanent conservation covenant over land you own.
Browse all deductions or find the ones that match your situation.