List of Developing Countries

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 January 2004.

Europe

Albania
Armenia
Azerbaijan
Bosnia and Herzegovina
Croatia
Georgia
Macedonia (former Yugoslav Republic)
Moldova
Serbia & Montenegro
Turkey

Africa

Algeria
Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African Republic
Chad
Comoros
Congo, Democratic Republic
Congo, Republic
Cote d'Ivoire
Djibouti
Egypt
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea
Guinea-Bissau
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mayotte
Morocco
Mozambique
Namibia
Niger
Nigeria
Rwanda
Sao Tome & Principe
Senegal
Seychelles
Sierra Leone
Somalia
South Africa
St. Helena
Sudan
Swaziland
Tanzania
Togo
Tunisia
Uganda
Zambia
Zimbabwe

North & Central America

Anguilla
Antigua & Barbuda
Barbados
Belize
Costa Rica
Cuba
Dominica
Dominican Republic
El Salvador
Grenada
Guatemala
Haiti
Honduras
Jamaica
Mexico
Montserrat
Nicaragua
Panama
St. Kitts and Nevis
St. Lucia
St. Vincent & Grenadines
Trinidad and Tobago
Turks & Caicos Islands

South America

Argentina
Bolivia
Brazil
Chile
Colombia
Ecuador
Guyana
Paraguay
Peru
Suriname
Uruguay
Venezuela

Asia

Afghanistan
Bangladesh
Bhutan
Burma (Myanmar)
Cambodia
China, (excluding Hong Kong)
India* (see below)
Indonesia
Kazakhstan
Korea, Democratic Republic
Kyrgyz Republic
Laos
Malaysia
Maldives
Mongolia
Nepal
Pakistan
Philippines
Sri Lanka
Tajikistan
Thailand** (see below)
Timor Leste (East Timor)
Turkmenistan
Uzbekistan
Vietnam

Middle East

Bahrain
Iran
Iraq
Jordan
Lebanon
Oman
Territories Administered by the Palestinian Authority
Saudi Arabia
Syria
Yemen

Pacific

Cook Islands
Micronesia, Federated States of
Fiji
Kiribati
Marshall Islands
Nauru
Niue
Palau
Papua New Guinea
Samoa
Solomon Islands
Tokelau
Tonga
Tuvalu
Vanuatu
Wallis & Futuna

* India

In light of many enquiries regarding the Overseas Aid Gift Deduction Scheme (OAGDS) status of NGO related funding to India, AusAID wishes to advise that India remains on the list of developing countries as declared by the Minister for Foreign Affairs for the purposes of OAGDS established by the Income Tax Assessment Act 1997. This list will next be reviewed in 2009. Donations collected for the purpose of implementing development activities in India can therefore be considered to be tax deductible donations.

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

** Thailand

In light of many enquiries regarding the Overseas Aid Gift Deduction Scheme (OAGDS) status of NGO related funding to Thailand, AusAID wishes to advise that Thailand remains on the list of developing countries as declared by the Minister for Foreign Affairs for the purposes of OAGDS established by the Income Tax Assessment Act 1997. This list will next be reviewed in 2009. Donations collected for the purpose of implementing development activities in Thailand can therefore be considered to be tax deductible donations.

Activities in Thailand can no longer be supported with ANCP funds unless they relate to Burmese beneficiaries, are regional or are post-tsunami specific. Activities in Thailand which assist Burmese Refugees and Burmese migrants are classified and reported as Burma activities.

June 2006