Overseas aid fund

9.1.1

A public fund that a Treasury minister has declared, by notice in the Gazette, to be a developing country relief fund. Such funds are solely for the relief of people in developing countries.

The public fund must be either:

• an Australian government agency, or
• a registered charity.

See also Overseas aid funds.

Gift condition – a Treasury minister's declaration must be in force at the time the gift is made.

Developed country disaster relief fund

9.1.2

A public fund established and maintained by a registered public benevolent institution solely to provide funds for the relief (including relief by way of assistance to re-establish a community) of people in a developed country other than Australia who are in distress as a result of a disaster that is recognised by a Treasury minister as a disaster.

See also Developed country disaster relief funds.

The public fund must be either:

• set up and controlled by a registered PBI, if a separate entity, or
• operated by a registered PBI.

Gift condition – gifts must be made within two years from the date of the disaster as specified in the Treasury minister's declaration.