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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.85

Developing country relief funds

  (1)   For the purposes of item   9.1.1 of the table in subsection   30 - 80(1), a country is covered by this section if:

  (a)   it is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co - operation and Development's Development Assistance Committee; or

  (b)   it is specified in a declaration under subsection   (2) of this section.

  (2)   For the purposes of paragraph   (1)(b), the * Foreign Affairs Minister may, by legislative instrument, make a declaration specifying a country as a developing country.



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