Correcting submitted records
For an incorrect donor or donation date, the FAQ requires a zero-amount amendment matching the original record, followed by a new original record with correct details. A wrong amount instead uses an amendment containing the correct full amount, which overwrites the old amount. Donation reporting follows 1 January–31 December rather than the organisation’s financial year. Payroll donations already included in employment-income submission should not be submitted again.
Receipts and retention
Tax-reference details must identify the rightful donor; a deduction cannot be reassigned merely because that donor has no taxable income. Auction receipts require the donation less the item’s market value, while food sponsorship does not receive the stated tax-deductible receipt treatment. Retain donation records for at least five calendar years after the receipt year. Capture individual and non-individual qualifying donations, but exclude non-tax-deductible records from the submission used for donors’ assessments.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗