Who can claim
This deduction is available to individuals and companies.
- The recipient is endorsed as a deductible gift recipient for the gift you make.
- A gift of money or property meets the applicable gift-type, ownership, timing and valuation conditions.
- The transfer is voluntary and you do not receive or expect a material benefit in return.
What you cannot claim
- Raffle tickets, fundraising dinner tickets and other payments with a material benefit have different contribution rules.
- Ordinary crowdfunding and non-DGR gifts are not automatically deductible.
- A gift deduction cannot create or increase a tax loss under section 26-55.
How the amount is worked out
For money, claim the eligible amount given. For property, use the amount determined by the applicable gift and valuation rule rather than assuming the purchase price or current market value. Limit the deduction so it does not create or increase a tax loss. An eligible gift can be spread over up to five income years by a valid election.
Records the ATO expects
- DGR receipt or acceptable electronic record
- Property valuation evidence where applicable
- Election to spread an eligible gift where used
Where this rule comes from
Primary source: Income Tax Assessment Act 1997 Division 30 (Compilation 266 in force 1 July 2026, incorporating Act No. 58 of 2026). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.
Supporting sources:
- ATO TR 2005/13 tax-deductible gifts (TR 2005/13 consolidated version)