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:
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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 |