Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
13 Subsection 30-80(1) (table)
Repeal the table, substitute:
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International affairs - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
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9.1.1 |
a public fund declared by the Treasurer to be a developing country relief fund under section 30-85 |
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |
see section 30-85 |
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9.1.2 |
a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than: (a) Australia; and (b) a country declared by the *Foreign Affairs Minister to be a developing country; who are in distress as a result of a disaster to which subsection 30-86(1) applies |
none |
see subsection30-86(4) |