If you donate to an eligible environment or National Trust organisation, you can elect to spread (apportion) the donation against your tax return over several (up to 5) income years.
You can do this when you:
- gift money or property (valued over $5,000) to an eligible environmental organisation.
- enter into a perpetual conservation covenant with an accredited conservation program.
Find out more about:
To qualify, your donation must be to an organisation listed in the:
- Register of Environmental Organisations
- Income Tax Assessment Act 1997
See the full list of eligible organisations.
Search for environmental organisations with tax deductibility status using the Australian Business Register.
You must obtain a valuation of the gift through the Australian Taxation Office (ATO) for any property donations.
ATO contact details
Phone: 1300 356 780
Use our forms to elect to spread your donation over several years.
State how much of the deduction you will claim each year for up to 5 years.
Use for donations to eligible environment and National Trust organisations:
Use for conservation covenant deductions:
We will send you an acknowledgment of your submission.
- original of your form
- our acknowledgment
- original receipt for the donation from the recipient body
- ATO's original valuation certificate.
The ATO vets and approves apportionment elections.
The REO team can be contacted by using the below.
Phone: 02 6274 1467
Email: firstname.lastname@example.org (preferred contact)
Register of Environmental Organisations
Department of Agriculture, Water and the Environment
GPO Box 858
Canberra ACT 2601
If you want further information on conservation covenants, please email NRS@environment.gov.au