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QB 16/05
23 Jun 2016

Income tax - donee organisations and gifts

QB 16/05 discusses when payments are gifts for income tax purposes for donee organisations when issuing receipts, and supporters when claiming donation tax credits.

20 October 2022: QB 16/05 has been reviewed in light of recent cases concerning donation tax credits and the Commissioner considers it continues to provide appropriate guidance regarding gifting by individuals to donee organisations.