National Emergency Declaration (Consequential Amendments) Act 2020 (129 of 2020)

Schedule 1   Amendments consequential on the enactment of the National Emergency Declaration Act 2020

Income Tax Assessment Act 1997

24   Paragraphs 30-45A(1)(a) and (b)

Repeal the paragraphs, substitute:

(a) the event developed rapidly and resulted in:

(i) the death, serious injury or other physical suffering of a large number of people; or

(ii) widespread damage to property or the natural environment; or

(b) if a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020) is in force - the event is the subject of the national emergency declaration.