Hi Sue,
At Scotch we received legal advice that any thing that sounds, looks or walks like a “levy” would violate the first rule of philanthropic tax deduction – which is that the donation needs to be voluntary and with no material benefit.
here is a link to an article that I think might help with your thinking: https://probonoaustralia.com.au/news/2004/06/school-building-funds-tax-deductions/
This is the actual ATO ruling, which focuses a lot more on what qualifies as a school and as a building, but important reading, all the same…
http://law.ato.gov.au/atolaw/view.htm?docid=TXR/TR20132/NAT/ATO/00001
