Environmental taxation concessions

The Department of the Environment has responsibility for a number of administrative arrangements relating to taxation concessions that seek to conserve and protect the natural environment.

  • Providing a donor, who has donated a gift of $5,000 or more to an environment or heritage organisation, the opportunity to claim the donation against their tax returns over a five year period
  • Providing a capital gains tax exemption for gifts of property left in a will to an eligible organisation
  • Providing income taxation concessions for landowners entering conservation covenants with eligible organisations, this includes States, Territories, some local governments and some non-government organisations
  • Providing environmental organisations with deductible gift recipient status

Register of Environmental Organisations

The Register assists environmental organisations obtain financial support from the community by providing donors with tax deductions on their donations.

Apportionment of a tax deductible donations

Allows a donor, making a gift to an environmental or a National Trust organisation of $5,000 or more, to claim the deduction against their tax return over several years.

Conservation covenants

Taxpayers can be eligible for capital gains tax or income tax concessions for placing a conservation covenant on their land. Also, organisations wanting to run conservation covenanting programs can apply to have their scheme recognised for tax purposes.