The donation date controls this historical guide
Although its cover was published on 30 January 2026, this guide expressly concerns donations made before 19 March 2021. The concession described started for qualifying donations on or after 1 May 2006 to registered charities and Institutions of a Public Character (IPCs). A later cover date does not move post-19 March 2021 donations into this older framework.
Separate income-tax deductions from GST on benefits
The guide’s historical section 37(3) discussion refers to double deduction for certain donations, but a donor receiving a benefit generally has a deduction basis only for the donation less the cost of that benefit. The relevant deduction multiplier and eligibility must be checked for the donation year. A pure donation with no benefit is outside GST. If the recipient gives goods/services in return, the relevant consideration attracts GST when the recipient is GST-registered. Charitable status alone does not erase that taxable supply.
Acknowledgement benefits with no resale value
For the stated concession, the benefit must acknowledge the donation and have no resale value. Specified dinner/show attendance, complimentary tickets such as zoo admission and a charity golf game are treated as having no commercial value. Souvenirs/gifts are also covered unless commercially sold. The table says an item is not regarded as commercially sold if specially made for the fundraiser and unavailable in the market, bearing the fundraiser logo, or carrying the fundraising message. For covered benefits, the full qualifying donation remains the deduction basis and the recipient does not account for GST on the donation.
All eight benefit treatments
The following table paraphrases every category and both lucky-draw variants. GST descriptions apply to GST-registered recipients; full-donation treatment does not independently make every charitable gift tax-deductible. Lucky draws are a distinct exception: no deduction on any amount donated, rather than a deduction after subtracting prize value.
| Benefit | Value treatment | Income-tax/GST outcome |
|---|---|---|
| Charity dinner/show ticket, complimentary admission or golf game | No commercial value under the specified concession | Full eligible donation basis; no recipient GST |
| Non-commercial fundraising souvenir/gift | Concession if the stated fundraising/logo/message criteria apply | Full eligible donation basis; no recipient GST |
| Commercially sold souvenir/gift | Commercial value | Deduction basis is donation less gift price; recipient GST on gift price |
| Advertising space | Commercial value | Deduction basis is donation less advertising price; recipient GST on that price |
| Charity auction | Commercial value | Deduction basis is donation less item market value; GST on market value |
| Lucky draw with cash prizes | Commercial value | No donation deduction; GST on gross receipts less cash payout |
| Lucky draw with goods/services prizes | Commercial value | No donation deduction; GST on gross receipts |
| Artefact sale | Commercial value | Deduction basis is donation less artefact market value; GST on market value |
Other benefits and enquiries
Benefits outside the concession retain ordinary treatment: no deduction for the benefit component and GST on the relevant goods/services consideration. Keep evidence of the donation, fundraising purpose and valuation rather than using the no-commercial-value label without support. The guide lists [email protected] and 6351 3763 for clarification; these are the source’s enquiry details.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗