Income tax Dates
You can claim donation tax credits for donations to most schools and parent teacher organisations.
Claiming donation tax credits on donations to schools
Donations to schools follow the same rules as donations to other approved organisations. You cannot claim donation tax credits on every donation you make to a school.
You cannot claim donation tax credits for:
- tuition fees
- private school fees
- exam fees
- attendance dues
- tertiary education fees
- parent-teacher association membership fees
- costs for a student doing a voluntary activity which is not part of the school curriculum
- costs of materials for something a student made at school and took home, such as something made in a woodwork class.
Donations to schools also need to follow the other rules for claiming donation tax credits. You can only claim donations to schools which are registered as approved donee organisations.
Donating to private schools
You may have to consider GST when donating to private schools. We have tax technical guidance for these payments.
QB 22/08 and QB 22/09 Factsheet GST and Income Tax – Payments made by parents to private schools
QB 22/09 Income Tax – Payments made by parents to private schools and donation tax credits
QB 22/08 Goods and Services Tax – Payments made by parents to private schools