What is a public fund?

A public fund must be either a developing country relief fund or public disaster relief fund.

Developing country relief fund

A developing country relief fund is a fund established by an organisation solely for the purpose of providing relief to people of a developing country as declared by the Treasurer.

The organisation must be an approved organisation as declared by the Minister for Foreign Affairs. The country must be a developing country as declared by that Minister.

Example 3

Maria is a social worker employed by Peace Group, a charitable organisation that provides assistance to developing countries. Maria is posted to Nigeria for 120 days to help provide relief to people in distress.

Peace Group is an organisation that has also been approved by the Treasurer as operating a developing country relief fund.

Maria's is eligible for the foreign employment exemption on her foreign earnings.

End of example

Public disaster relief fund

A public disaster relief fund is a fund established and operated by a public benevolent institution in response to an event recognised as a disaster.

    Last modified: 01 Dec 2015QC 22115