Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 5 Victorian bushfires and North Queensland floods
Part 2 Gifts
Income Tax Assessment Act 1997
7 Subsection 30-45(1) (table item 4.1.5)
Repeal the table item, substitute:
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4.1.5 |
a public fund (including a public fund established and maintained by a public benevolent institution): (a) that is established for charitable purposes; and (b) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) applies |
see sections 30-45A and 30-46 |