Income Tax Assessment (Australian Disaster Relief Funds) Amendment Declaration (No. 2) 2025

I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following declaration.

Dated   26  June  2025

Dr Andrew Leigh

Assistant Minister for Productivity, Competition, Charities and Treasury
Parliamentary Secretary to the Treasurer

Contents

1 Name

2 Commencement

3 Authority

4 Schedules

Schedule 1—Amendments

Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022 2

1  Name

  This instrument is the Income Tax Assessment (Australian Disaster Relief Funds) Amendment Declaration (No. 2) 2025.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under the Income Tax Assessment Act 1997.

4  Schedules

  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022

1  After section 6

Insert:

7  Declaration of Queensland Floods (March 2025)

  Under section 30-45A of the Act, the floods that occurred in western Queensland that started on 21 March 2025 are declared as a disaster to which subsection 30‑45A(1) of the Act applies.

Note:  The floods developed rapidly and resulted in widespread damage to property and the natural environment.

8  Declaration of New South Wales Floods (May 2025)

  Under section 30-45A of the Act, the floods that occurred in north-eastern New South Wales that started on 18 May 2025 are declared as a disaster to which subsection 30-45A(1) of the Act applies.

Note:  The floods developed rapidly and resulted in widespread damage to property and the natural environment.