Taxation Ruling

TR 95/2W

Income tax: Overseas Aid Gift Deduction Scheme

• Please note that the PDF version is the authorised version of this withdrawal notice.
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Notice of Withdrawal

Taxation Ruling TR 95/2 is withdrawn with effect from 29 February 2024.

1. TR 95/2 provides guidelines for organisations seeking deductible gift recipient (DGR) status under the Overseas Aid Gift Deduction Scheme.

2. From 1 January 2024, following the government DGR Reform Measures, applications for DGR status under this category are administered by the ATO.

3. TR 95/2 has been replaced by guidance on our website (see Developing country relief fund or organisation ) which was published on 2 January 2024.

Commissioner of Taxation
28 February 2024

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References

ATO references:
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