An examination of tax deductible donations made by individual Australian taxpayers in 2011–12

McGregor-Lowndes, Myles & Crittall, Marie (2014) An examination of tax deductible donations made by individual Australian taxpayers in 2011–12. Australian Centre for Philanthropy and Nonprofit Studies, Brisbane , QLD. [Working Paper]



This study uses information based on published ATO material and represents the extent of tax-deductible donations made and claimed by Australian individual taxpayers (i.e. not including corporate entities or trusts) to DGRs, at Item D9 Gifts or Donations, in their income tax returns for the 2011-12 income year. The total amount claimed as tax-deductible donations in 2011-12 was $2.24 billion (compared to $2.21 billion in 2010-11), representing 6.85% of all personal taxpayer deductions. Since 1978-79, the actual total tax-deductible donations claimed by Australian individual taxpayers has outpaced inflation-adjusted total tax-deductible donations, measured against the Consumer Price Index. The average tax-deductible donation claimed in 2011-12 increased to $494.25, but the absolute number and percentage of taxpayers claiming donations dropped (to 4.54 million or 35.62%). Analysis is given of individual taxpayers' donation claiming by Gender, State of Residence, Postcode, Income Band, Industry of employment, and Occupation.

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ID Code: 72596
Item Type: Working Paper
Refereed: No
Additional URLs:
Keywords: charitable donations, deductible gift recipients, taxpayers, charitable funding
ISBN: 9781921897740
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
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 Queensland University of Technology
Deposited On: 05 Jun 2014 23:01
Last Modified: 05 Jun 2014 23:01

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