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About ADRFs

Information on defining a disaster, spending donated funds, donor tax deductions and making payments from the fund.

Last updated 28 July 2020

Public funds are either:

  • funds established and controlled by government or government authorities
  • funds where the public is invited to contribute and does contribute.

An Australian disaster relief fund (ADRF) is a public fund that is established and maintained solely for providing money to help people in Australia in distress as a result of a disaster (including relief by way of assistance to re-establish a community).

See also

Defining a disaster

The disaster must either:

  • be declared to be a disaster by a federal treasury minister
  • be declared to be a disaster by, or with the approval of, a state/territory minister under a law of the state/territory
  • give rise to a declaration of a state of emergency by, or with the approval of, a state/territory minister under a law of the state/territory.

The declaration of the disaster or declaration of the state of emergency will have been made on the basis that the disaster has both:

  • developed rapidly
  • resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the environment.

Not all disasters reported in the media qualify for ADRF purposes. An ADRF can only provide for the relief of people in distress as a result of disasters that meet the ADRF requirements. We maintain a list of disasters that meet the requirements.

See also

Spending donated funds

There is no specific period by which donated funds should be spent, provided the funds continue to be applied to relieve people in distress as a result of the disaster for which the fund was endorsed.

Advice for your donors regarding tax deductions

Donors to your ADRF may claim a tax deduction for a gift if you are endorsed by us as a deductible gift recipient (DGR). However, the gift must be made within two years from either:

  • the date specified in a treasury minister's declaration of disaster
  • the date of the disaster or emergency specified in a declaration made by the state or territory minister, or the date of that declaration.

Making payments from the fund

You must make a reasonable assessment that the people who benefit from payments are in distress as a result of the disaster and require relief.

A reasonable assessment may include consideration of a person's:

  • access to amenities
  • loss of home or possessions
  • damage to home or possessions
  • reliance on other sources of assistance including insurance and compensation.

Funds that provide money to organisations to deliver disaster relief, including businesses, should keep good records of who the money was provided to and for what purpose.

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