Good morning, I'm a new member and don't know how to create my new post. My question is: I am AUS citizen working in Australia. If I earned $45000 AUD this year, can I pay $18200 to my sister like English lesson as a reward to improve my job’s skill. Then, my income will reduce to $26800 and pay less tax. I don't want to use gift for reason. There are some gift rules in ATO(No more $10000 gift in 1 year, No more than $30000 in 5 years). How can I prove her money is taxable and my money can deductible?