A tax expert says it's good to draw a line under recent changes to charity rules.

This year's Budget tweaks the Research and Development Tax Incentive, simplifies the fringe benefit tax, and expands the Foreign Investment Fund rules to all taxpayers. 

It also caps the tax credits that can be received on not-for-profit donations. 

Deloitte tax partner Robyn Walker says it's still very generous by international standards. 

She says you can still donate $100,000 and get a $33,333 tax credit - and only a small number of people donate above that. 

LISTEN ABOVE