Accountability and Compliance: More details

Global Development Group is a registered charity with the Australian Charities and Not-for-profits Commission (ACNC).

We are committed to meeting governance, external conduct and reporting obligations required under the ACNC regulations.

Since 10/03/2004, Global Development Group has been endorsed as a DGR (Deductible Gift Recipient) by the ATO under Subdivision 30-BA –Endorsement of deductible gift recipients (which is the section about ‘Endorsement’) of the Income Tax Assessment Act 1997, with an International Affairs 9.1.1 developing country overseas aid fund (Subdivision 30-B – Tables of recipients for deductible gifts, Section 30-80 International affairs) (a public fund declared by the Treasurer to be a developing country relief fund under section 30-85), and accordingly an Item 1 DGR from the table in section 30-15 (Table of gifts or contributions that you can deduct) of the Income Tax Assessment Act 1997.

From 1/01/2024 the regulatory governance changed in Australia.

Previously overseas aid organisations were endorsed as a Deductible Gift Recipient (DGR) by the ATO under the Overseas Aid Gift Deduction Scheme (OAGDS) administered by the Department of Foreign Affairs and Trade (DFAT).

From 1 January 2024, the ATO now solely administers the equivalent DGR category of the former OAGDS but now as a Developing Country Relief Fund, and authorises GDG to issue Australian Tax Deductible Receipts for donations in support of our approved overseas aid and development projects.

GDG operates an internal compliance framework across all operational areas, developed over many years with reference to international development good-practice standards and completes regular compliance self-assessments.

For more information or background on these recent regulatory changes, refer to these links from the ATO and DFAT: