Environmental taxation considerations

Charitable status

Bush Heritage Australia is a public company limited by guarantee.  We are endorsed by the Australian Taxation Office as a charitable institution for charity tax concessions.

Bush Heritage is entered on the Commonwealth Government's Register of Environmental Organisations, and therefore eligible to receive tax-deductible donations to our public fund, the Bush Heritage Australia Fund.

All gifts of $2 or more to Bush Heritage are tax deductible.

Apportionment of tax deductions

Tax deductions for a gift of money or property (including land, buildings or shares) to Bush Heritage valued at more than $5000 can be ‘apportioned’ (spread) over five years.

For example, if you made a gift of money or land valued at $100,000, you could claim a tax deduction of $20,000 over five subsequent years.

Donors wishing to benefit from apportionment of tax deductions must apply for the value of their gift to be verified through the Australian Valuation Office, and lodge an application with the Department of Sustainability, Environment, Water, Population and Communities before submitting their tax return. More information on the apportionment process is available at the department's website.

Capital gains

Testamentary gifts (i.e. bequests) of property (including land, buildings, shares) to Bush Heritage may be exempt from capital gains tax.

Bush Heritage strongly recommends that you seek independent financial and legal advice about the tax implications of a donation or bequest.