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Item D9 - Gifts or donations

Click this link for information on Item D9 Gift and donations on the ATO website.

Label J - Gifts or donations

If the taxpayer has receipts for gifts and donations, eligible amounts may be included at label J.

Employees who make donations under salary sacrifice arrangements are not entitled to claim an income tax deduction for the donation on their own tax return.

Click label J to open the dissection grid to detail the gifts or donations made by the taxpayer at item D9.

CCH References

16-940 Concessional deduction for gifts

16-945 What constitutes a “gift”?

16-950 General categories of gift recipients

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