What happens when there are changes to the list of approved developing countries?
The Minister for Foreign Affairs declares which countries are ‘developing’ for the purposes of the OAGDS. These countries are generally based on the OECD’s Development Assistance Committee list of aid recipients and may change from time to time. List of approved developing countries. Tax deductible funds can only be utilised for activities/projects within countries on the list. Where a country is removed by the Minister from the list, the organisation will no longer be able to utilise tax deductible funds to support activities/projects within that country.
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