QUT ePrints

An Examination of Tax–Deductible Donations made by Individual Australian Taxpayers in 2004-05(with special section on the 2004 tsunami)

McGregor-Lowndes, Myles & Newton, Cameron J. (2007) An Examination of Tax–Deductible Donations made by Individual Australian Taxpayers in 2004-05(with special section on the 2004 tsunami).

Abstract

Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2004 to 30 June 2005.

This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2004-05. The 2005 report is the latest report that has been made publicly available. It represents information in tax returns for the 2004-05 year processed by the ATO as at 31 October 2006.

This study uses information based on published ATO material and represents only the extent of tax-deductible donations made and claimed by Australian taxpayers to DGRs at Item D9 Gifts or Donations in their individual income tax returns for the 2005 income year. The data does not include corporate taxpayers. Expenses such as raffles, sponsorships, fundraising purchases (e.g., sweets, tea towels, special events) or volunteering are generally not deductible as 'gifts'. The Giving Australia Report estimated 2005 year total giving at $11 Billion including this wider definition of giving, but excluding Tsunami donations.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

734 since deposited on 11 Jan 2008
151 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 11803
Item Type: Other
Additional URLs:
Keywords: tax deductible donations, taxpayer, deductible gift recipient, Australia
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2007 (please consult author)
Deposited On: 11 Jan 2008
Last Modified: 25 Sep 2013 22:39

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page