Advancing the interests of Australia and Australians internationally
Advancing the interests of Australia and Australians internationally
The OAGDS enables Australian organisations to issue tax deductible receipts for donations to their overseas aid activities. These activities must be to support aid activities in countries that are declared as 'developing' by the Minister for Foreign Affairs. Members of the Australian community can then claim their donation as a tax deduction.
From 1 January 2024, OAGDS Deductible Gift Recipient (DGR) register is administered by the Australian Taxation Office (ATO).
The ATO will assess organisations eligibility when applying for DGR developing country relief funds (previously known as overseas aid funds).
On 28 June 2023, the Treasury Laws Amendment (Refining and Improving our Tax System) Act 2023 became law. The amendments to the Income Tax Assessment Act 1997 transfer administrative responsibility of four unique DGR categories from other government departments to the ATO.
This includes the OAGDS DGR register.
The changes took effect from 1 January 2024.
The legislation contains transitional provisions to ensure organisations currently endorsed as DGRs under OAGDS continue to be endorsed if they continue to meet eligibility criteria.
More information about the latest tax law and policy reforms is on the ATO website.
Until 1 January 2024, the OAGDS was administered by the Department of Foreign Affairs and Trade (DFAT).
From 1 January 2024, the ATO will assess charities’ eligibility for developing country relief funds or organisations.
From 2 January 2024, please direct all questions to the ATO on 1300 130 248 Monday to Friday, from 8:00 am to 6:00 pm.
There are no rounds available for Overseas Aid Gift Deduction Scheme at the moment.