IS IT A Gift OR Contribution
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/gifts-and-fundraising/tax-deductible-donations/is-it-a-gift-or-contribution
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.