You can claim a donation tax credit on:
- school fees or
- state run kindergartens
As long as they go to the general fund and you have a receipt with the word 'donation' written on it.
You can't claim a donation tax credit on:
- attendance due fees
- tuition fees, ie where a separate fee is charged for any course of tuition.
- university, polytech or other tertiary education fees.
- private kindergarten or other early childcare fees. But these can be claimed under the child care/housekeeper tax credit.
Date published: 01 Mar 2010