Can a donation to a school be attributed to one parent in the parent’s individual tax returns tax-deductible donations if both of the parents are listed as paying the donation, under ATO rules?

Yes – the deduction can generally be claimed by just one parent, but only to the extent that the donation is properly attributable to that parent under the usual ATO “who made the gift” principles.
Key ATO principles

  • The person who can claim is the one who actually made the gift from their own income or funds (not just whose name the school has on file).

  • Where a donation is made jointly, each donor can only claim the portion that is attributable to them (for example, 50/50 for a typical joint account unless you can substantiate a different split).

  • You cannot claim a donation that was “in someone else’s name” if you did not in substance make the payment.

Applying this to parents and school donations

  • If the school receipt is in one parent’s name and that parent can show they funded the payment (e.g. from their own account / income), that parent can normally claim 100% of the deduction (subject to the usual DGR and “true gift” rules for school building funds).

  • If the receipt lists both parents and the payment came from a joint account funded by both, the ATO starting point is that each parent claims their share (commonly 50% each) unless records support a different economic contribution.

  • If you want to attribute the entire amount to one parent despite both being listed, you should have defensible evidence that that parent effectively paid it (for example, they are the sole contributor to the joint account, or there is a clear agreement and supporting bank records showing their funds).

Practical documentation points

  • Keep the school tax receipt, fee statements, and bank statements showing which account the donation was paid from in case of review.

  • If you intend one parent to claim 100% going forward, it is cleaner to have the donation and receipt issued solely in that parent’s name and paid from their own account.

In practice, if both parents are named but you can substantiate that one parent effectively bore the cost, it is reasonably arguable for that parent to claim the full deduction; otherwise, treat it as a shared donation and split the claim.

 

Copyright: Angus Morrison

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