and state/territory. In Australia, individuals submit an income tax return based on their personal income levels and source(s). Unlike in other Western jurisdictions, income tax returns cannot be submitted as a couple or household, and standard deductions are not available for donations.

The most recent year of available data is 2022-2023. Analysis of the ATO data showed that the total amount donated and claimed as tax-deductible donations in 2022-23 was $9.1 billion (compared to $4.55 billion for the previous income year). This constitutes