Document ID: chunk:federal_register_of_legislation:C2012C00388:clause:11_11
Version: federal_register_of_legislation:C2012C00388
Segment Type: clause
Provision Reference: sch 11 cl 11
Character Range: 77777–79016

11  After section 30‑85
Insert:

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 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.

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

 (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 declaration 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).