SECTION 30-45AAustralian disaster relief funds - declarations by Minister
For the purposes of item 4.1.5 of the table in subsection 30-45(1), an event is a disaster to which this subsection applies if the Minister has declared it to be 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.
The Minister's declaration 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.
The Minister's declaration of an event as a disaster is not a legislative instrument.
You can deduct a gift that you make to a public fund covered by item 4.1.5 of the table in subsection 30-45(1), in relation to a disaster to which subsection (1) of this section applies, 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.
Public funds under item 4.1.5 of the table in subsection 30-45(1) are for disaster relief of people in Australia. Public funds may also be established for disaster relief of people in other countries. See items 9.1.1 (which is not limited to disaster relief) and 9.1.2 of the table in section 30-80.