Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 18/28)
Character Range: 619134–622704

be made after 13 November 2006
9.2.21                          Diplomacy Training Program Limited                                 the gift must be made after 16 April 2009
9.2.25                          Rhodes Trust in Australia                                          the gift must be made after 21 October 2011
9.2.26                          International Jewish Relief Limited                                the gift must be made on or after 1 January 2015
9.2.27                          Cambridge Australia Scholarships Limited                           the gift must be made on or after 1 July 2021 and before 1 July 2026

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.

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).

Sports and recreation

30‑90  Sports and recreation
  This table sets out specific sports and recreation recipients.

Sports and recreation—Specific
Item                            Fund, authority or institution                                                                     Special conditions
10.2.1                          the Australian Sports Foundation                                                                   none
10.2.2                          Girl Guides Australia                                                                              none
10.2.3                          an institution that is known as a State or Territory branch of Girl Guides Australia               none
10.2.4                          the Scout Association of Australia                                                                 none
10.2.5                          an institution that is known as a State or Territory branch of the Scout Association of Australia  none
10.2.7                          The Bradman Memorial Fund                                                                          the gift must be made after 24 February 2001
10.2.8                          Amy Gillett Foundation                                                                             the gift must