Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022

Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022

made under the Income Tax Assessment Act 1997

Compilation No. 2

Compilation date: 2 July 2025

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

Prepared by The Treasury

About this compilation

This compilation

This is a compilation of the Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022 that shows the text of the law as amended and in force on 2 July 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary

1  Name 

3  Authority

4  Definitions

Part 2—Australian disaster relief funds—declaration of an event

5  Declaration of Queensland/New South Wales Floods (February/March 2022)

6  Declaration of Tropical Cyclone Alfred (March 2025)

7  Declaration of Queensland Floods (March 2025)

8  Declaration of New South Wales Floods (May 2025)

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

1  Name

  This instrument is the Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022.

3  Authority

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

4  Definitions

Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time.

  In this instrument:

the Act means the Income Tax Assessment Act 1997.

Part 2—Australian disaster relief funds—declaration of an event

5  Declaration of Queensland/New South Wales Floods (February/March 2022)

  Under section 30‑45A of the Act, the floods that occurred in Queensland and New South Wales that started on 22 February 2022 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.

6  Declaration of Tropical Cyclone Alfred (March 2025)

  Under section 30‑45A of the Act, Tropical Cyclone Alfred (which became Ex‑Tropical Cyclone Alfred) that started on 1 March 2025 and occurred in Queensland and New South Wales, is declared as a disaster to which subsection 30‑45A(1) of the Act applies.

Note: This event developed rapidly and resulted in widespread damage to property and the natural environment.

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.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history