Federal Register of Legislation - Australian Government

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Notice of Ruling 22 September 2021

Authoritative Version
This instrument gives notice of public ruling Class Ruling CR 2021/62.
Administered by: Treasury
Registered 22 Sep 2021

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Notice of Ruling 22 September 2021

The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, copies of which can be obtained from ato.gov.au/law



Ruling number


Brief description

CR 2021/62

Quest Payment Systems Pty Ltd – evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device

This Ruling sets out the income tax consequences of donations made to a deductible gift recipient using a Donation Point Tap device.

This Ruling applies from 1 July 2021 to 30 June 2026, and continues to apply afterward to all entities who entered into the scheme during the term of this Ruling.