Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022

Administered by Department of the Treasury

Legislation au F2022N00047 In force Notifiable Instrument

Legislation content

 

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

 

ad = added or inserted

orig = original

am = amended

par = paragraph(s)/subparagraph(s)

amdt = amendment

/sub‑subparagraph(s)

c = clause(s)

pres = present

C[x] = Compilation No. x

prev = previous

Ch = Chapter(s)

(prev…) = previously

def = definition(s)

Pt = Part(s)

Dict = Dictionary

r = regulation(s)/rule(s)

disallowed = disallowed by Parliament

reloc = relocated

Div = Division(s)

renum = renumbered

exp = expires/expired or ceases/ceased to have

rep = repealed

effect

rs = repealed and substituted

F = Federal Register of Legislation

s = section(s)/subsection(s)

gaz = gazette

Sch = Schedule(s)

LA = Legislation Act 2003

Sdiv = Subdivision(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md not incorp) = misdescribed amendment

SR = Statutory Rules

cannot be given effect

Sub‑Ch = Sub‑Chapter(s)

mod = modified/modification

SubPt = Subpart(s)

No. = Number(s)

underlining = whole or part not

o = order(s)

commenced or to be commenced

Ord = Ordinance

 

 

 

 

 

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022

11 March 2022

(F2022N00047)

12 March 2022

—

Income Tax Assessment (Australian Disaster Relief Funds) Amendment Declaration 2025

28 March 2025

(F2025N00279)

29 March 2025

—

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

1 July 2025

(F2025N00522)

2 July 2025

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

s2

rep LA s48D

s6

ad F2025N00279

s7

ad F2025N00522

s8

ad F2025N00522

 

Overview

The Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022 was enacted to address the need for tax relief measures in response to significant natural disasters in Australia. This declaration was made under the authority of the Income Tax Assessment Act 1997 by the Treasury and aims to provide relief to individuals and businesses affected by specified disaster events. The declaration specifically identifies floods in Queensland and New South Wales, as well as Tropical Cyclone Alfred, as qualifying disasters for tax relief purposes. The policy objective behind this declaration is to offer timely financial assistance to those impacted by these severe weather events, thereby aiding recovery efforts and mitigating the economic impact of such disasters. This legislative instrument was designed to complement the existing provisions of the Income Tax Assessment Act 1997 by formally declaring certain events as disasters, thereby enabling taxpayers to access relief measures such as deductions for disaster-related expenses. The declaration ensures that the relief provisions are clearly defined and applicable to the specified events, facilitating a smoother process for those seeking to claim relief. The enacting body, the Treasury, has ensured that these declarations align with the overarching goals of disaster relief and recovery within the legislative framework.

Scope and Application

The Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022, made under the Income Tax Assessment Act 1997, identifies specific natural disasters that qualify for tax relief measures intended to assist affected communities. The declared events include the floods in Queensland and New South Wales in February and March 2022, Tropical Cyclone Alfred in March 2025, and additional floods in Queensland in March 2025 and New South Wales in May 2025. These declarations enable eligible taxpayers to claim deductions for certain disaster-related expenses under the tax act, providing financial relief to those impacted by the disasters. The declaration applies to individuals and entities that have incurred expenses as a direct result of the listed natural disasters, and it operates within the framework established by the Income Tax Assessment Act 1997. This legislation aims to facilitate tax relief by recognising specific events as disasters, thus allowing taxpayers to benefit from certain tax provisions designed to mitigate the financial burden caused by these natural calamities.

Key Provisions

The Income Tax Assessment (Australian Disaster Relief Funds) Declaration 2022, made under the Income Tax Assessment Act 1997, identifies specific natural disasters that qualify for certain tax benefits related to disaster relief funds. The declaration includes the Queensland and New South Wales Floods from February/March 2022 (section 5), Tropical Cyclone Alfred in March 2025 (section 6), Queensland Floods in March 2025 (section 7), and New South Wales Floods in May 2025 (section 8). These events are designated as disasters, enabling tax relief measures for affected areas. Entities and individuals involved in disaster relief efforts, such as donors, charities, and affected taxpayers, must comply with the specific tax provisions outlined in the Act. These provisions include rules for the tax deductibility of donations, exemptions from income tax on certain relief payments, and other tax concessions intended to support recovery efforts. Entities must ensure that their activities align with the declared events to qualify for these tax benefits. Failure to comply with the requirements of the Income Tax Assessment Act 1997 in relation to these declarations may result in civil and criminal penalties. For example, providing false information or failing to maintain proper records could lead to fines or other legal consequences. The severity of the penalty depends on the nature and extent of the breach, with maximum penalties specified under the Act for various offences. Additionally, the declaration notes that the effect of uncommenced amendments is not shown in the text of the compiled law. Parties must refer to the Register for the compiled law to obtain information on any uncommenced amendments that may affect their compliance obligations. It is crucial for stakeholders to stay informed about legislative updates and ensure that their actions remain compliant with the current legal framework.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.