Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Income Tax Assessment Act 1997

229   Paragraph 30-85(2)(b)

Repeal the paragraph, substitute:

(b) is solely for the relief of people in a country that:

(i) is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co-operation and Development's Development Assistance Committee; or

(ii) is declared by the Foreign Affairs Minister to be a developing country.

Note: In 2019, the list of official development assistance recipients was available on the OECD's website (http://www.oecd.org).