The Australian Sports Foundation have provided the following statement:
“While in most cases the position on how and when to claim a tax deduction is straightforward, the Sports Foundation occasionally receives queries from our fundraising partners about whether donations in certain circumstances are eligible for a tax deduction.
We are unable to provide advice in these areas â€“ as it is up to the donor to decide whether they should claim a tax deduction, and ultimately only the Australian Taxation Office (ATO) can determine whether a claim is valid. However, in order to provide as much assistance as possible to our fundraisers and donors, we have outlined a few common questions, together with our understanding of the appropriate ATO guidance, on the FAQ’s section of the ‘Donor Information’ page on our website. In particular, this contains information on updated guidance from the ATO in relation to donations by relatives, and whether a tax deduction can be claimed.”