An examination of tax-deductible donations made by individual Australian Taxpayers in 2004-05 (with special section on the 2004 tsunami)
Each year, QUT's The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) 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 in this paper 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 2004 to 30 June 2005. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2004-05. It represents information in tax returns for the 2004-05 year processed by the ATO as at 31 October 2006. 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 2005 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.