Summary

The following is a list of developing countries as declared by the Minister for Foreign Affairs for the purposes of the Overseas Aid Gift Deduction Scheme established by the Income Tax Assessment Act 1997.

Description

The following is a list of developing countries as declared by the Minister for Foreign Affairs for the purposes of the Overseas Aid Gift Deduction Scheme established by the Income Tax Assessment Act 1997. This list was last updated in March 2022.

List of developing countries as declared by the Minister for Foreign Affairs [PDF 115 KB]

List of developing countries as declared by the Minister for Foreign Affairs [DOCX 30 KB]