As declared by the Minister for Foreign Affairs

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

* India

India remains on the 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. Donations collected for the purpose of implementing development activities in India can therefore be claimed as tax deductible donations.

While the Government of India has elected to phase out bilateral aid from Australia, accredited Australian NGOs who receive NGO Cooperation Program (ANCP) funding are still able to use these funds to support NGO activities in India.

** Thailand

Thailand remains on the list of developing countries as declared by the Minister for Foreign Affairs for the purposes of Overseas Aid Gift Deduction Scheme established by the Income Tax Assessment Act 1997. Donations collected for the purpose of implementing development activities in Thailand can therefore be considered to be tax deductible donations.

The Department of Foreign Affairs and Trade–Australian Aid will not support activities in Thailand with ANCP funds unless they relate to Myanmar beneficiaries or are regional. Activities in Thailand which assist Myanmar refugees and Myanmar migrants are classified and reported as Myanmar activities.

*** China (excluding Hong Kong)

China remains on the list of developing countries as declared by the Minister for Foreign Affairs for the purposes of Overseas Aid Gift Deduction Scheme established by the Income Tax Assessment Act 1997. Donations collected for the purpose of implementing development activities in China can therefore be considered to be tax deductible donations. China remains on the list of developing countries as declared by the Minister for Foreign Affairs. DFAT will not support activities in China with ANCP funds unless they are in support of a regional project.