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Australian disaster relief funds and tax deductible gifts

 
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Disaster

We maintain a list of disasters for which Australian disaster relief funds can provide money.

To qualify, the disaster must be declared, have developed rapidly, and have resulted in widespread damage or physical suffering.

Declaration

The disaster must be one which either:

  • is declared by a Treasury minister as a disaster
  • is declared to be a disaster by, or with the approval of, a minister of a state or territory under the law of the state or territory
  • gives rise to a declaration of a state of emergency by, or with the approval of, a minister of a state or territory under the law of the state or territory.

Example

    A public fund is set up to provide relief to victims of a flood that destroyed the district of Monty Bay in Queensland. The district is declared a disaster situation by the Queensland minister. The declared disaster requirement has been met.

A Treasury minister may declare a disaster if the minister is satisfied that the disaster developed rapidly and resulted in widespread damage or physical suffering. The declaration must be announced publicly and must specify the day (or the first day) the disaster is taken to have occurred or started.

If a declaration is made by or with the approval of a minister of a state or territory under the law of the state or territory, to qualify, the disaster must have developed rapidly, and have resulted in widespread damage or physical suffering.

Developed rapidly

The disaster must be one that has developed rapidly. Examples of disasters that are likely to be eligible under this category include:

  • fire
  • earthquake
  • flood
  • storm, including hailstorm
  • cyclone, including typhoon and hurricane
  • storm surge
  • tornado
  • landslide
  • tsunami
  • meteorite strike
  • volcanic eruption
  • plague
  • terrorist act
  • large-scale transport accident or chemical accident
  • epidemic or war-like action
  • crop and animal diseases - if they develop rapidly.

Funds for relief from global warming, drought, land salinity and soil erosion would not be eligible for this category as they do not develop rapidly.

A disaster might be considered to have developed rapidly if it developed over a number of weeks, but not if it developed over a number of years.

Example

    A bushfire started in thick forest in a remote area of South Australia. The fire burned for 17 days, growing in intensity before it reached the town of Bertsvale, causing substantial damage. For the purposes of this category, the fire is considered to have developed rapidly.

Results in widespread damage or physical suffering

The disaster must have resulted in one or both of the following:

  • the death, serious injury or other physical suffering of a large number of people
  • widespread damage to property or the natural environment.

Disasters will frequently have both of these characteristics, but either is sufficient.

It would be uncommon for a declared disaster to have only limited results. Nonetheless, if a large number of people are not harmed or the damage is not widespread in terms of the type of disaster, it will not qualify.

Whether damage is widespread may be affected by the nature of the disaster. For example, while the presence of a crop disease on one 30 hectare farm may not be widespread damage, the damage caused by a fire through the same area in a city may be widespread.

Sections within What are the characteristics of an Australian disaster relief fund?

Last Modified: Monday, 3 December 2012

 
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