Gotowe bibliografie tematyczne / Tax returns – Australia

Gotowa bibliografia na temat „Tax returns – Australia”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 31 stycznia 2023

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Artykuły w czasopismach na temat "Tax returns – Australia"

Tredoux, Liezel G., i Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada". Potchefstroom Electronic Law Journal 24 (12.01.2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

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Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.

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Wee, Kenneth. "What's your gas worth: a thrilling or a taxing matter?" APPEA Journal 59, nr 2 (2019): 744. http://dx.doi.org/10.1071/aj18214.

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Australia is poised to imminently become the world’s largest liquefied natural gas (LNG) producer. The prices realised for Australia’s natural gas, whether for export LNG or domestic consumption, dictate the level of revenues and, ultimately, the profitability and returns, of the gas producers. A rational producer will seek to maximise the price or return for the gas it supplies. A portion of a producer’s remuneration for its gas is then shared with the community via taxes and royalties. In Australia, these imposts are triggered at different taxing points, hence necessitating a determination of what the gas is worth at each point. Typically, for royalties, it is the wellhead value; for the petroleum resource rent tax, it is either the value at the domestic gas processing plant outlet or the value of feed gas just before liquefaction; and, for income tax, it is the proceeds or consideration for the gas when sold or exported. Wherever related party transactions occur, the price must be set at arm’s length and reflect market realism. Where gas must be valued at a point devoid of an actual sale, finding a suitable comparable price can be challenging. In such circumstances, pricing options include the cost-plus, the netback and the profit-split methods. Each has its own merits and limitations, and incorporates elements that are susceptible to disputation. Gas producers should consider engaging proactively with the revenue authorities to agree a gas pricing model upfront to mitigate latent tax liabilities if the pricing approach adopted is subsequently challenged.

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Mohanadas, Nirmala Devi, Abdullah Sallehhuddin Abdullah Salim i Suganthi Ramasamy. "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis". 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, nr 1 (8.10.2021): 4. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(4).

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While the topic of corporate tax avoidance has been experiencing ceaseless attention among researchers, its empirical aspect is still facing the challenge of constructing a single universally accepted measure of such practice. Due to the confidential nature of tax returns, most empirical studies have had to rely on financial statements information to developed proxy measures such as effective tax rates (ETRs) and book-tax differences (BTDs) (Hanlon & Heitzman, 2010). Nevertheless, these proxies possess their individual advantages as well as limitations. Such available choices may therefore cause confusions to the researchers in choosing the most suitable measure for their corporate tax avoidance studies. As the mainstream studies on corporate tax avoidance have focused mostly on developed economies like the United States, United Kingdom, and Australia, there is a scarcity of such studies in developing countries (Salihu et al., 2015). The unique jurisdictional nature of tax laws and enforcement systems hinder the extant findings' applicability on less economically-developed countries, especially those highly dependent on their corporate income tax revenue which is especial true with regard to Malaysia (Mohanadas et al., 2020). Though not as abundant in numbers, extant published studies had found that Malaysian public listed companies were indeed being consistently tax-avoidant since the 1990s. Nevertheless, these studies had respectively employed only a single measure of corporate tax avoidance. Indeed, nearly all had used variations of ETR while only a few had applied BTD measures. Their mutually exclusive application of ETR and BTD measures could negatively impact their findings' ability to capture tax-deferring corporate strategies (Hanlon & Heitzman, 2010; Lennox et al., 2013). It thus worsened the risk of potential distortion in the results of tax avoidance level which would led to flawed conclusions being made. In view of the above, this study seeks to measure corporate tax avoidance level of Malaysian public listed companies for the years 2015 until 2019 using both ETR and BTD measures. Furthermore, this study aims to analyse how closely these two measure are related in their respective appraisals of the companies' tax avoidance level. Keywords: Corporate Tax Avoidance; GAAP ETR; Cash ETR; Total BTD; Permanent BTD.

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Lowies, Braam, Robert Brenton Whait, Christa Viljoen i Stanley McGreal. "Fractional ownership – an alternative residential property investment vehicle". Journal of Property Investment & Finance 36, nr 6 (3.09.2018): 513–22. http://dx.doi.org/10.1108/jpif-02-2018-0013.

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Purpose The purpose of this paper is to determine the profile of the typical online fractional residential property investor in Australia. This study also seeks to understand the motives for engaging with and investing in alternative residential property investments. Design/methodology/approach This study employs a survey-based design via an online questionnaire to gather information on investor age, gender, type, education levels, time horizons and investment history and risk and return expectations. It also gathers information regarding investors’ financial literacy including tax implications of fractional property investment. Findings The findings of this study suggest amongst others, that fractional property investors tend to be younger, although the platform also attracts older investors including older females. The study also found that investors do not select alternative investment platforms in anticipation of super-normal investment returns. Return expectations are realistic and are based on a balance between capital growth and income. Practical implications This study indicates that alternative investment platforms lowers the barriers of entry into residential property for first time investors. It therefore creates opportunities to allow many first time individual investors to invest in property, often as an alternative to bank savings or investing in the stock market. Originality/value This study enhances our understanding of the influence of alternative investment platforms on investment decision-making. More specifically, it contrasts fractional property investment with more traditional investment opportunities to understand the motives of investors for diversifying into online investment vehicles.

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Kraal, Diane. "Review of Australia's Petroleum Resource Rent Tax: Implications from a Case Study of the Gorgon Gas Project". Federal Law Review 45, nr 2 (czerwiec 2017): 315–49. http://dx.doi.org/10.1177/0067205x1704500207.

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Australia has welcomed new business investment of $200 billion for integrated gas projects. However lower than expected tax receipts have tempered the early optimism of project benefits. In particular, petroleum resource rent tax (PRRT) revenues since the 2002–03 financial year have fallen. These reduced revenues have raised concerns about the effectiveness of petroleum taxation in Australia and pressured the Australian Government to call for a review of the PRRT in late 2016. Examined are the modifications necessary to the petroleum fiscal regime to address one of the PRRT Review's aims of providing an equitable return to the Australian community. Findings from a case study of an operational gas project include the need for PRRT modifications, and the addition of royalties for particular integrated natural gas projects in Commonwealth waters. The article is significant for its unique overview of Australia's petroleum taxation since the fall in oil prices from mid-2014 and the rise of gas export projects. This interdisciplinary and empirical research forms an important contribution to the current Commonwealth PRRT Review through its recommendations for change to the Petroleum Resource Rent Tax Assessment Act 1987 (Cth). It calls for more uniform federal legislation for the taxation of petroleum resource projects.

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Townsend, Belinda. "Australian oil and gas: maximising inbound investments—tax risks and opportunities". APPEA Journal 55, nr 2 (2015): 431. http://dx.doi.org/10.1071/aj14066.

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The ability for Australia to attract and retain foreign capital is crucial to the continued expansion and long-term development and sustainability of Australia’s oil and gas industry. A well-known and accepted competitive advantage, which facilitates inbound investment into the Australian oil and gas industry, is the stability of Australia’s tax and regulatory system. Having said this, inbound investors are faced with numerous challenges in seeking to navigate and understand Australian tax issues associated with not only ensuring the successful completion of a transaction but to also manage their ongoing after-tax return on investment. These investors are exposed to Australia’s complex international tax landscape, given the level of cross-border investment, financing, profit repatriation, transfer pricing and exit/sell down issues. The key is for inbound investors to understand, monitor and pro-actively manage their international tax affairs as efficiently and effectively as possible. This extended abstract is targeted on assisting inbound investors to understand key considerations associated with investment ownership in the Australian oil and gas industry, and to assist those investors in making strategic investment decisions and to better understand tax risks and opportunities. The topics covered will include: Key tax drivers and considerations associated with executing transactions successfully. Structuring inbound oil and gas investments into Australia. Investment funding and profit repatriation strategies. Transfer pricing and related company transactions. Exit and sell down strategies.

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Stevens, J. D., G. J. West i K. J. McLoughlin. "Movements, recapture patterns, and factors affecting the return rate of carcharhinid and other sharks tagged off northern Australia". Marine and Freshwater Research 51, nr 2 (2000): 127. http://dx.doi.org/10.1071/mf98158.

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Between February 1983 and May 1985, ~10 500 sharks of 23 species were fin-tagged off northern Australia. Tagging concentrated on the commercially important Carcharhinus tilstoni and C. sorrah. Most recaptures were made in 1984 and 1985, but returns continued until May 1997. In all, 579 tags (5.5%) were recovered. Tag shedding was estimated to be low (0.025 year –1 for C. tilstoni) and tagging mortality was significantly lower for sharks caught by hand-line than by gill-net. Australian gill-netters, Taiwanese gill-netters (fishing in the Australian Fishing Zone) and Australian prawn trawlers accounted for most of the returns. The maximum distance between the release and recapture positions was >1100 km, but most returns were made within 50 km of the tagging site. Nearly all the releases were in inshore waters fished by Australian vessels. Although many recaptures were made by the offshore Taiwanese fishery, the Taiwanese fishing effort was much higher than for the inshore Australian fishery, so that relative to fishing effort, relatively few sharks moved from inshore to offshore waters.

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Luo, Le, i Qingliang Tang. "Carbon tax, corporate carbon profile and financial return". Pacific Accounting Review 26, nr 3 (10.11.2014): 351–73. http://dx.doi.org/10.1108/par-09-2012-0046.

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Purpose – This paper aims to investigate the impact of the proposed carbon tax on the financial market return of Australian firms. It also considers the differential tax effect on individual firms with different carbon profiles, including factors such as emissions costs, carbon disclosure and climate-change policies. Design/methodology/approach – Utilising the event-study method, the authors examine the market reaction to seven key carbon legislative information events that occurred from February 2011 to November 2011. The sample includes 48 different firms whose emissions-related data are available from Carbon Disclosure Project reports; thus, 336 firm-event observations are used for the cross-sectional analysis. Findings – The paper documents evidence that the proposed tax has an overall negative impact on shareholder wealth as measured by abnormal returns. The negative impact varies across sectors, with the most significant effect found in the materials, industrial and financial sectors. It was also found that a firm’s direct carbon exposure (as measured by Scope 1 emissions) is significantly associated with abnormal returns, whereas the indirect exposure (as measured by Scope 2 emissions) is not, because Scope 2 emissions are not covered by the tax. In addition, the findings suggest that the information content of the events is more notable during the early stages of the development of the carbon tax. Research limitations/implications – The sample is restricted to the largest firms with relevant carbon profile information. Thus, caution should be exercised when generalising the inferences. Practical implications – The introduction of the carbon tax was largely unexpected and most firms were unprepared for it; thus, their carbon policy appears inadequate and does not impress investors. An understanding of how the carbon tax affects shareholder value and welfare will encourage management to take proactive actions to mitigate the compliance costs of carbon legislation. Originality/value – The enactment of the Australian carbon tax perhaps represents one of the biggest social and economic restructuring events in the country’s history. Our results offer initial insight into its impact and suggest that investors would penalise firms with heavy direct operational emissions. In addition, Australian corporate carbon policy seems inadequate, so does not reverse the negative effect of the tax on the value of a firm.

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Heron, D. H., i F. A. Jacobs. "THE ECONOMICS OF MARGINAL OFFSHORE OILFIELDS IN AUSTRALIA". APPEA Journal 26, nr 1 (1986): 67. http://dx.doi.org/10.1071/aj85007.

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Australia's self sufficiency in oil will drop to below 50 per cent by the middle of the next decade unless major discoveries are made within the next few years. There is still a confusing series of permit regimes and fiscal frameworks applicable to exploration and development operations, and no indication of any upturn in offshore activity. If the decline in self sufficiency is to be halted, Industry needs to be assured that it will be allowed to operate under a simple unchanging set of rules such that it is guaranteed a fair return on its risk capital investment.There are many marginal oil discoveries which remain undeveloped for a variety of reasons, but the economics of their development must obviously be the one major limiting factor. A recoverable reserve of 15 million barrels of oil with peak production of about 8000 barrels of oil per day will in most instances provide a base development level with rate of return of 15 + per cent after tax. The new resource rent tax will have only a marginal impact on a development of this size, but the increasing impact of the resource rent tax as reserves and productivity increase above the base level will limit the rate of return on many marginal offshore discoveries to about 21 per cent.It is in marginal discoveries that there is a significant downside risk in development, and producers need to be assured of a reasonable risk loaded rate of return before committing to development. There are many ways of protecting operating companies from the relatively high risks of entering into a marginal offshore development. We have looked at only one of these and suggest that government might consider a lowering of the resource rent tax to 20 per cent for projects with reserves of less than 25 million barrels.

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Jackson, George D., Ron K. O'Dor i Yanko Andrade. "First tests of hybrid acoustic/archival tags on squid and cuttlefish". Marine and Freshwater Research 56, nr 4 (2005): 425. http://dx.doi.org/10.1071/mf04248.

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This study demonstrates the simultaneous use of acoustic and archival tags for obtaining data for near-shore species. Australian giant cuttlefish Sepia apama (off Whyalla, South Australia) and the tropical squid Sepioteuthis lessoniana (off Magnetic Island, Queensland, Australia) were tagged using a ‘hybrid’ tag consisting of a Vemco V8 acoustic tag potted with a Vemco minilog temperature–depth archival tag. Four of these animals were released and monitored inside radio-acoustic-positioning-telemetry (RAPT) buoy-system arrays that included bottom-mounted sensors that transmitted independent temperature records and a reference standard for sound conductivity and position. All were subsequently located out of RAPT range and two of the four archival tags were recovered. Tags were located using a boat-mounted hydrophone and VR60 receiver and recovery was aided by a diver operating a hand-held VUR96 receiver. This technology provides a cost-effective alternative to expensive satellite pop-up tags and is suitable for much smaller species that return to near-shore environments.

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Rozprawy doktorskie na temat "Tax returns – Australia"

McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers". Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.

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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.

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McKerchar, Margaret Anne. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers /". 2002. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20040330.085148/index.html.

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Książki na temat "Tax returns – Australia"

Burstall, Terry. A soldier returns: A Long Tan veteran discovers the other side of Vietnam. St. Lucia, Qld., Australia: University of Queensland Press, 1990.

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Integrated Family Benefits in Australia and Options for the UK Tax Return System. Joseph Rowntree Foundation, 1998.

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Marsh, Terry A. Stock Return Seasonalities and the Tax-Loss Selling Hypothesis: Analysis of the Arguments and Australian Evidence. Creative Media Partners, LLC, 2018.

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Części książek na temat "Tax returns – Australia"

Samuel, Delyth, i Danny Samson. "Government Insurer Enters the Brave New World". W IT Outsourcing, 1379–90. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-60566-770-6.ch085.

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Governments provide a wide range of services, and the digital economy provides both threats and opportunities in this sector. The Transport Accident Commission (TAC) is a compulsory, government owned and operated insurance scheme for third-party, no-fault liability insurance for transport accident victims, operated in Victoria, Australia. E-business has now been widely used in all sectors from small business (Loane, McNaughton, & Bell, 2004) to emerging economies (Li & Chang, 2004), and in very different industry sectors (Cagno, Di Giulio, & Trucco, 2004; Golden, Hughes, & Gallagher, 2003). Major steps forward and applications have occurred in retailing (Leonard & Cronan, 2003; Mackay, Altmann, & McMichael, 2003; Starr, 2003). Applications need to be highly customized as the business-to-consumer (B2C) and business-to-business (B2B) environments are very different, and requirements of industries such as retailing and mining, and indeed government, differ substantially (Carter, 2003; He & Lung, 2002; Rotondaro, 2002). Government provides a particularly different environment for e-business applications because government services are often delivered in monopoly circumstances, with no real profit motive behind them. At the height of the technology boom in October 1999, Tony Marxsen joined the TAC as head of IT to develop a new IT outsourcing contract for the organization as the current 5-year contract was due to end in July 2000. He quickly realized that the TAC IT systems were out of date, lacked IT process integration, and were constraining improvement in business processes, and that no significant investments had been made for some time. Renewing or redesigning the outsourcing contract, the basis for which he had been employed, would only be a short-term solution. The problem was that the cost of new infrastructure would be high, and return on technology investment would mainly be realized from redesigned business processes enabled by the new technology. Tony wanted to propose a business transformation, with process changes as well as significant investment in IT infrastructure. Together, these would take the TAC from 1970s technology into the 21st century. The problem was that their (investments in such transformation) payoffs are not easily and quickly achieved. Their value does not come from installing the technology; it comes from changing both operating and management processes—perhaps operating and managing cultures too. (Ross & Beath, 2002, p. 53) Tony knew he would have to win the support of the board and senior management, but he could not immediately give them a concrete business case for the investment. He also knew that any infrastructure investment had to be linked with a major process-improvement initiative from the start to avoid the double investment of building new applications to support old processes, and then undertaking major modifications or even replacement when the need for improvement became obvious to the board and management team. He compared investing in IT infrastructure to rewiring and replumbing your house: as far as visitors are concerned, there’s no visible difference, everything’s behind the walls, but as the owner you get the benefits of things like cheaper electricity and water bills because of efficiencies in the new redesigned systems. The problem is convincing people that they will get these results in the future, but that they need to hand over the money now, when there’s no hard evidence for the benefits they’ll get, just a bunch of assumptions and no guarantees. It’s a big ask for any Board. (Marxsen, personal communication, September 4, 2003) Tony knew that the first hurdle he would have to overcome would be getting the board to agree to give him the opportunity to put together a team to develop a business case for the board’s further consideration.

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"This will be discussed later. Two species, Mansonia uniformis and Mansonia septempunctata, which breed in association with macrophytes such as water hyacinth Eichhornia crassipes, became less common from stage 1 to 2. The saltmarsh species Aedes vigilax was also collected in reasonable numbers at all localities around the reservoir. This species is known for its wide dispersal powers and was undoubtedly blown in from the extensive intertidal wetlands on the coast. Thus on the basis of abundance, two taxa – Culex annulirostris and Anopheles annulipes s.1. – warranted further consideration. The former species is considered to be the major vector of arboviruses in Australia (Russell 1995), transmitting Ross River, Barmah Forest, Kunjin, Kokobera, Alfuy and Edge Hill viruses and Murray Valley encephalitis, as well as dog heartworm. Of these, Ross River is by far the most common arbovirus in coastal northern Queensland, with morbidity approximating 400 cases per 100,000 population. Thus from first principles, this arbovirus and perhaps Barmah Forest, about which little is known, would constitute the greatest hazard to recreational use. Although Anopheles annulipes has previously been implicated in malaria transmission at Sellheim during the Second World War, this species group has returned isolated positives of Ross River and Barmah Forest viruses and Murray Valley encephalitis from other parts of Australia. However, no transmission studies have been done on the population from the reservoir. Thus on the evidence to date, it could not be regarded as a major concern at the Ross River dam. Both Culex annulirostris and Anopheles annulipes were shown to have seasonal peaks of abundance during the late post-wet season (March to May), with populations building up with the onset of spring (September to October). Spatially, the trapping programme was designed to compare mosquito numbers on the foreshore of the stage 1 lake with two localities expected to be on the margins of the stage 2A lake, with two remote localities (and therefore theoretically unaffected by any water resource project activity) as negative controls. Mosquito numbers (i.e. for those species known to breed at the dam) decreased with distance away from the Ross River dam. Both light trapping and human bait collections carried out twice per month were reasonable indicators of broad seasonal trends in mosquito abundance. However, the statistical analysis indicated that occasionally the light traps could miss short periods of high biting activity (Jones et al. 1991). If greater resolution was required, it was recommended that light traps could be supplemented with animal baited traps, although it is probable that this could be rectified by intensifying the light trapping regimen. Cluster analyses of dam breeding species in both 1984–85 and 1991–93 indicated that light trap catches along the northern (Big Bay, Ti-Tree Bay, Round Island) and western sides (Ross River) gave similar patterns, but the profile towards the east (Antill Creek, Toonpan, Oak Valley) was somewhat different (Barker-Hudson et al. 1993; Hearnden and Kay 1995). On this basis, adult mosquito surveillance would therefore need to be based on two localities at either end of the lake." W Water Resources, 143. CRC Press, 1998. http://dx.doi.org/10.4324/9780203027851-31.

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Raporty organizacyjne na temat "Tax returns – Australia"

McGregor-Lowndes, Myles, Marie Balczun i Alexandra Williamson. An examination of tax-deductible donations made by Australian taxpayers in 2019-20 : ACPNS Working Paper no. 75. Queensland University of Technology, 2022. http://dx.doi.org/10.5204/rep.eprints.235086.

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This study uses information from published Australian Taxation Office (ATO) data and represents the extent and characteristics of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2019-20 income year. The total amount donated and claimed as tax deductible donations in 2019-20 was $3.85 billion. This constitutes a decrease of 2.11 per cent or $83 million from the previous income year. The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2019-20 was $886.75 (compared to $933.20 in the previous income year).

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McGregor-Lowndes, Myles, Marie Balczun i Alexandra Williamson. An Examination of Tax-Deductible Donations Made By Individual Australian Taxpayers in 2018-19:. Queensland University of Technology, 2021. http://dx.doi.org/10.5204/rep.eprints.212682.

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extent and characterisitcs of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2018–19 income year. While section 1.3 of this Executive Summary provides a more detailed overview, analysis of the ATO data showed that the total amount donated and claimed as tax deductible donations in 2018–19 was $3.93 billion (compared to $3.75 billion for the previous income year). This constitutes an increase of 4.85 per cent or $182 million from the previous income year. The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2018–19 was $933.20 (compared to $845.73 in the previous income year).

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