Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 11   Deductible gift categories

Part 1   Amendments

Income Tax Assessment Act 1997

8   Subsection 30-80(1) (at the end of the table)

Add:

9.1.2

a public fund established and maintained by a public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than:

(a) Australia; and

(b) a country declared by the Minister for Foreign Affairs to be a developing country;

who are in distress as a result of a disaster to which subsection 30-86(1) applies

see section 30-86