Item D9 - Gifts or donations
See Item D9 Gift and donations on the ATO website for further information.
From 1 July 2018 where you have expenses of this nature, the ATO requires you to lodge a Deductions schedule (DDCTNS)
The dissection grid has been removed and replaced by the Gifts or Donations worksheet (pgd).
If you have receipts for gifts and donations you've made in the current income year, eligible amounts may be included at item D9: 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 worksheet. You may make as many as 20 entries. To add a row, press Ctrl+Insert. To remove a row, press Ctrl+Delete.
The bottom half of the worksheet allows you to use the ATO Pre-fill report to pre-fill known ATO data direct from ATO records. See Pre-fill manager.
When you close the pgd worksheet, we'll add up the entries and pass the total amount to item D9 label J in the income tax return:
CCH References
16-940 Concessional deduction for gifts
16-945 What constitutes a “gift”?
16-950 General categories of gift recipients