• Persons receiving relief must be in Australia

    The persons receiving relief from their necessitous circumstances must be in Australia.

    Example

    A fund has been set up to provide money, food and clothing to victims of a plane crash in New Guinea.

    It is not a necessitous circumstances fund because it is not for the relief of people in Australia.

    End of example

    In exceptional circumstances, a fund established for the benefit of persons in Australia may actually provide relief to persons outside Australia. For example, a fund can provide money for an Australian person to have an operation overseas because the operation is not available in Australia.

    Example

    Justin is a 10 year old Australian boy with cancer. The most appropriate treatment is available at a clinic in Germany. Justin's family cannot meet the costs. A necessitous circumstances fund can help pay for Justin's treatment.

    End of example

    If you do not meet the requirements of this category and want to collect tax deductible donations for people who are victims of disaster you may be able to under other DGR categories.

    See also:

      Last modified: 12 Oct 2016QC 16220