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  • Relief of people in a developed country

    A developed country disaster relief fund must be established and maintained solely for providing money for the relief of people. The people must be in distress as a result of a disaster.

    The relief must be for people in a country that is not Australia and not a country declared by the Minister for Foreign Affairs to be a developing country. The relief can be by way of assistance to re-establish a community.

    Relief can cover a broad range of activities, which will vary with the nature of the disaster and the types of distress being suffered, and may include:

    • emergency shelter
    • health care and food supplies
    • relief for people through trauma counselling and through work on buildings, amenities, locations and infrastructure.

    Repairing and reconstructing infrastructure could include:

    • rebuilding community buildings such as aged persons homes, halls, churches and schools damaged by a flood
    • replacing equipment used for community organisations that is damaged in a severe storm.

    Providing resources and facilities for use in relieving the distress could include:

    • coordinating clean-up operations after a disaster
    • transporting and storing emergency supplies for people in outlying areas following a widespread fire or flood.

    Relief can also be provided by preventing further danger from the disaster. Such relief could include:

    • building retaining structures to prevent landslides following the loss of vegetation from a hurricane
    • securing structures to limit damage if aftershocks follow an earthquake
    • preventing the spread of disease after a flood.

    While there are many types of relief for which a developed country disaster relief fund could provide money, it must not provide money for activities that are:

    • for the relief of distress that is not a result of the disaster
    • for people in a developing country or in Australia
    • not for the relief of people
    • unrelated to the disaster.

    Where a developed country disaster relief fund is making grants to various individuals and/or organisations, an application form can help provide assurance that its money will only be provided for acceptable uses.

    If your organisation does not meet the requirements of the developed country disaster relief fund DGR category and it wants to collect tax deductible donations for:

    Time limits for tax deductible gifts

    Under the developed country disaster relief fund category, a public fund is entitled to receive tax deductible gifts for two years from the date specified in a Treasury Minister's declaration as the day (or the first day) of the disaster.

      Last modified: 12 Oct 2016QC 18997