Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 30-86 Developed country disaster relief funds 30-86(1)
For the purposes of item 9.1.2 of the table in subsection 30-80(1) , a disaster is one to which this subsection applies if the Minister has recognised it as a disaster. The Minister may do so if satisfied that:
(a) it developed rapidly; and
(b) it resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the natural environment.
30-86(2)
The Minister ' s recognition of an event as a disaster:
(a) must be by notifiable instrument; and
(b) must specify the day (or the first day) of the event.
30-86(3)
(Repealed by No 64 of 2020)
30-86(4)
You can deduct a gift that you make to a public fund covered by item 9.1.2 of the table in subsection 30-80(1) only within the 2 years beginning on the day specified in the recognition as the day (or the first day) of the event for which the fund is to provide relief.
Note:
A public fund may also be established for disaster relief of people in Australia (see item 4.1.5 of the table in section 30-45 ).
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