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An Examination of Tax Deductible Donations Made By Individual Australian Taxpayers in 2005-06

McGregor-Lowndes, Myles & Newton, Cameron J. (2008) An Examination of Tax Deductible Donations Made By Individual Australian Taxpayers in 2005-06.

Abstract

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) 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 2005 to 30 June 2006.

This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2005-06. The 2006 report is the latest report that has been made publicly available. It represents information in tax returns for the 2005-06 year processed by the ATO as at 31 October 2007.

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 2006 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.

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ID Code: 13517
Item Type: Other
Additional Information: ISBN: 9781741072372
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) > Taxation Accounting (150107)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2008 Queensland University of Technology
Deposited On: 15 May 2008
Last Modified: 25 Sep 2013 22:39

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