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.
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