#### 30‑85 Developing country relief funds (1) For the purposes of item 9.1.1 of the table in subsection 30‑80(1), a country is covered by this section if: (a) it is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co‑operation and Development’s Development Assistance Committee; or (b) it is specified in a declaration under subsection (2) of this section. (2) For the purposes of paragraph (1)(b), the \*Foreign Affairs Minister may, by legislative instrument, make a declaration specifying a country as a developing country.

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Section 30‑85 Developing country relief funds - Income Tax Assessment Act 1997 - 30‑85 Developing country relief funds — Zoe