Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).