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Taxation Ruling TR 95/2 is withdrawn with effect from 29 February 2024.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 TR 95/2 has been replaced by guidance on our website (see Developing country relief fund or organisation ) which was published on 2 January 2024.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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO

ISSN: 2205-6211
TR 95/2W history
  Date: Version: Change:
  27 January 1995 Original ruling  
  1 June 1995 Consolidated ruling Addendum
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