Are raffle tickets tax deductible?

In Australia, raffles can only be run for the benefit of not-for-profit, declared community or charitable organisations.

However, raffle tickets are not tax deductible regardless of whether the community or charitable organisation has Deductible Gift Recipient status. This is because the purchase of raffle tickets is not a donation, i.e. there is the chance of winning a prize.

For specific guidance, see this article from the Australian Taxation Office