INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-B - Tables of recipients for deductible gifts  

International affairs

SECTION 30-86   Developed country disaster relief funds  

30-86(1)  
For the purposes of item 9.1.2 of the table in subsection 30-80(1) , a disaster is one to which this subsection applies if the Minister has recognised it as a disaster. The Minister may do so if satisfied that:


(a) it developed rapidly; and


(b) it resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the natural environment.

30-86(2)  
The Minister ' s recognition of an event as a disaster:


(a) must be in writing; and


(b) must specify the day (or the first day) of the event; and


(c) must be published on the internet or by another method determined by the Minister.

30-86(3)  
The Minister ' s recognition of an event as a disaster is not a legislative instrument.

30-86(4)  


You can deduct a gift that you make to a public fund covered by item 9.1.2 of the table in subsection 30-80(1) only within the 2 years beginning on the day specified in the recognition as the day (or the first day) of the event for which the fund is to provide relief.
Note:

A public fund may also be established for disaster relief of people in Australia (see item 4.1.5 of the table in section 30-45 ).


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