Ask your clients whether they have the following (especially when they have kids in private schools):

- Donations to temples, churches, school building funds (SEDSO) etc. Look for:

  • Building funds
  • Capital funds levy

- Donations for natural disasters

- Donations to independent candidates and political parties

- Membership subscription to a registered political party

Click here to look for: 

- Current register of political parties

- For private school fees, click Search for Deductible Gift Recipients (DGR)

Attached is an example of searching/checking an entity is DGR compliant

Gift/Donations must be >$2 and are either:

- Money; or

- Property valued at >$5,000

- Publicly listed shares valued between $150 and $5,000

Max claims per year:

- $1,500 for donations to political parties;

- $1,500 for donations to independent candidates.

* Businesses cannot claim political donations, only individuals.