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You can share your donation tax credit with a spouse or partner. You can also transfer your credit to other debt you have with us.

Sharing your credit with a spouse or other partner

When you submit your donation tax receipt, you can tell us how much of the receipt you want to share with your spouse or partner.

You tell us that you want to share some of your receipt with your partner and how much of that receipt you want to share. We’ll make sure they get the right amount of credit.

If you want to split the receipt evenly, you still need to tell us that even split. If you tell us to share the whole receipt, we’ll send all the credit to your partner.

Your partner does not need to submit the receipt again. Their name does not need to be on the receipt for you to share the credit.

Transferring your credit to other debt

If you have, or expect to have, other debts with us when you claim your donation tax credit, you can ask us to transfer your credit to pay down that debt.

If you have overdue debt when you claim a receipt, we’ll usually put your credit towards that overdue debt.

Giving your credit to a charitable organisation

If you want to use your donation tax credit to make another donation, you should use that organisation’s usual donation process. Do not share the credit directly with the organisation when you claim your receipt.

Example: Ethan splits his donations tax credit with Carly

Ethan keeps receipts for all donations he makes to his favourite charity, an approved donee organisation.

This year, his receipts total $1,500.

At the end of the tax year, he finds his taxable income is $1,000.

That means Ethan’s donations tax credit is 1/3rd of the lower of:

  • $1,500
  • $1,000.

= $1,000 X 1/3 = $333.00

Ethan’s donation tax credit is $333.00.

Ethan has receipts of $500 he cannot claim, but he can share them with his partner Carly.

Her taxable income for the year is $87,600.

That means Carly’s donations tax credit is 1/3rd of the lower amount:

  • $87,600
  • $500.

= $500 X 1/3 = $167.00

Carly’s donation tax credit is $167.00.

Last updated: 17 Dec 2025
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