Income Tax Assessment Act 1997

NOTICE UNDER SUBSECTION 30-85(2) and 30-85(4)

I, Kelly O’Dwyer, the Minister for Revenue and Financial Services, being satisfied that the following funds:

(a)  have been established by an organisation declared by the Minister for Foreign     Affairs to be an approved organisation; and

(b) are solely for the relief of persons in a country or countries declared by the Minister for Foreign Affairs to be developing countries,

declare, under subsection 30‑85(2) of the Income Tax Assessment Act 1997, that the following funds are developing country relief funds:

SIMaid Relief Fund

and revoke, under subsection 30‑85(4) of the Income Tax Assessment Act 1997, that the following funds are developing country relief funds:

Muslim Aid Australia Inc Overseas Aid Fund

Share (Australia) Inc. Overseas Aid Fund

SIMaid Trust

This notice takes effect on the date on which it is published in the Gazette.

Dated this 18th day of September 2017

Kelly O’Dwyer

Minister for Revenue and Financial Services