Income tax: Overseas Aid Gift Deduction Scheme

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

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

TR 95/2 has been replaced by guidance on our website (see Developing country relief fund or organisation ) which was published on 2 January 2024.