30‑86 Developed country disaster relief 30‑86 Developed country disaster relief funds

30‑86 Developed country disaster relief funds

(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. (2) The Minister’s recognition of an event as a disaster: (a) must be by notifiable instrument; and (b) must specify the day (or the first day) of the event. (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).