Tax deductibility

Overseas Aid Gift Deduction Scheme

The Overseas Aid Gift Deduction Scheme (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.

OAGDS is one part of the process for obtaining endorsement as a deductible gift recipient (DGR). The DGR process is managed by the Australian Taxation Office (ATO). For more information, visit the Australian Taxation Office website.

Revised OAGDS

DFAT has completed a review of the OAGDS guidelines and processes.

We have made changes to the OAGDS guidelines and processes so that these are clearer, simpler and more robust, while reflecting current international development practice and standards.

Thank you to those who attended roundtables and provided submissions. The roundtables and the submissions informed the changes to the OAGDS guidelines and processes.

The new OAGDS Eligibility Criteria contain conditions that organisations need to meet in order to be declared as an ‘approved organisation’ by the Minister for Foreign Affairs. The new OAGDS Eligibility Criteria are available below.

The new OAGDS Guidelines will assist organisations to understand the new OAGDS Eligibility Criteria and application process, as well as the details and supporting evidence organisations can submit for each OAGDS Eligibility Criteria. The new OAGDS Guidelines are available below.

The new OAGDS Frequently Asked Questions provide organisations with additional information on the process to be approved under the scheme. The new OAGDS Frequently Asked Questions are available below.

All new applications will be assessed under the new OAGDS Eligibility Criteria and Guidelines. Please review these documents prior to commencing an application. The Eligibility Criteria include the following pre-eligibility requirements.

To be eligible to apply for OAGDS the organisation applying must:

  • have a voluntary governing body, and
  • be a registered charity with the Australian Charities and Not-for-profits Commission (ACNC) and conform to the ACNC Governance Standards.

The OAGDS revised online application system is now available. Organisations are able to provide details and supporting evidence that addresses the new OAGDS Eligibility Criteria in the Application Form after registering in the system. The Application Form and supporting documentation will be used for assessment purposes. A preview of the OAGDS application form is available below without registering in the system.

The OAGDS online application system can be accessed through the link below:

OAGDS online application system

Contact information

Should you require assistance or have any questions, please contact us by logging into the online application system and submitting an enquiry through the link below or by email on the address below. If you would like to speak with a member of the OAGDS administration team please indicate this in your email, requesting a telephone appointment. Please note that due to current high workload, there may be some delay in replying to your email.

Email: oagds@dfat.gov.au
Online application system: https://dfatoagds.smartygrants.com.au/oagdsenquiry

Relevant information


Last Updated: 6 June 2016