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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions    View history reference

Subdivision 30-B - Tables of recipients for deductible gifts    View history reference ITAA 36

International affairs

SECTION 30-85  Developing country relief funds  

 View history reference ITAA 36

30-85(1)  

You can deduct a gift that you make to a public fund covered by item 9.1.1 of the table in subsection 30-80(1) only if the declaration is in force at the time you make the gift.

30-85(2)  

 View history reference
The Minister may, by notice in the Gazette , declare a public fund to be a developing country relief fund if he or she is satisfied that the fund:


(a) has been established by an organisation declared by the *Foreign Affairs Minister to be an approved organisation; and
 View history reference


(b) is solely for the relief of people in a country declared by the Foreign Affairs Minister to be a developing country.
 View history reference

30-85(3)  

The notice must specify the day on which it has effect. It cannot have effect earlier than the day on which it is published in the Gazette .

30-85(4)  

 View history reference
The Minister may, by notice in the Gazette , revoke a declaration that a public fund is a developing country relief fund. The notice must specify the day on which it has effect. It cannot have effect earlier than the day on which it is published in the Gazette .

30-85(5)  

 View history reference
A declaration by the *Foreign Affairs Minister under this section must be in writing, signed by the Foreign Affairs Minister.


 



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