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
  • SEDSO

- 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.


References: 

https://www.ato.gov.au/Individuals/Tax-return/2017/Tax-return/Deduction-questions-D1-D10/D9-Gifts-or-donations-2017/ 

https://www.ato.gov.au/Non-profit/Gifts-and-fundraising/In-detail/Fundraising/Claiming-political-contributions-and-gifts/