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.
For further information refer to the subdivision 30‑DB of the Income Tax Assessment Act 1997
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.
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.
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.
Donations to eligible environment and National Trust organisations
Apportionment election form - donations (PDF - 713 KB)
Apportionment election form - donations (DOCX - 78.6 KB)
Conservation covenant deductions
Apportionment election form - conservation covenants (PDF - 672 KB)
Apportionment election form - conservation covenants (DOCX - 75.8 KB)
If you have trouble accessing these files, contact us for help.
- 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.
Contact the ATO to request a property valuation and for assistance with the apportionment election.
The REO team can be contacted by email or mail.
Register of Environmental Organisations
Department of Climate Change, Energy, the Environment and Water
GPO Box 3090
Canberra ACT 2601