30‑228 Content of receipt for gift or co30‑228 Content of receipt for gift or contribution

#### 30‑228 Content of receipt for gift or contribution (1) If a \*deductible gift recipient issues a receipt for a gift described in the relevant item of the table in section 30‑15 to the fund, authority or institution, the deductible gift recipient must ensure that the receipt states: (a) the name of the fund, authority or institution; and (b) the \*ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a gift. > Note: If the deductible gift recipient is endorsed as a deductible gift recipient and it contravenes this section, the Commissioner may revoke its endorsement: see section 426‑55 in Schedule 1 to the Taxation Administration Act 1953. (2) If a \*deductible gift recipient issues a receipt for a contribution described in item 7 of the table in section 30‑15, the deductible gift recipient must ensure that the receipt states: (a) the name of the deductible gift recipient; and (b) the \*ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a contribution made in return for a right to attend, or participate in, a specified \*fund‑raising event; and (d) if the contribution is money—the amount of the contribution; and (e) the amount of the \*GST inclusive market value, on the day the contribution was made, of the right to attend, or participate in, the fund‑raising event. (3) For the purposes of paragraph (2)(e), in working out the \*GST inclusive market value of the right in question, disregard anything that would prevent or restrict conversion of the right to money. (4) If a \*deductible gift recipient issues a receipt for a contribution described in item 8 of the table in section 30‑15, the deductible gift recipient must ensure that the receipt states: (a) the name of the deductible gift recipient; and (b) the \*ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a contribution made by way of consideration for the supply of goods or services; and (d) the fact that the contribution was made because the contributor was the successful bidder at an auction that: (i) was a specified \*fund‑raising event; or (ii) was held at a specified fund‑raising event; and (e) if the contribution is money—the amount of the contribution; and (f) the \*GST inclusive market value, on the day the contribution was made, of the goods or services. (5) For the purposes of paragraph (4)(f), in working out the \*GST inclusive market value of the goods or services in question, disregard anything that would prevent or restrict conversion of the goods or services to money.