Victorian bushfires

Victorian Government

Payment type	Income	Separate net income (SNI) *	Capital gains tax (CGT)
Emergency Personal Hardship Grant Assistance to meet immediate basic needs such as clothing, food, personal items, appropriate shelter and specific one-off transport costs. Amount is based on need, up to a maximum household entitlement of $1,067 - maximum of $427 per adult and $213 per child.	The payment is free from income tax.	The payment does not form part of an individual's SNI.	The payment is not assessable as a capital gain.
Temporary Living Expenses Grant Temporary Living Expenses Grants help households with the cost of temporary accommodation and living expenses when a principal place of residence is unfit to live in or inaccessible for more than one week. The amount of each grant is based on a needs assessment and income test. Depending on the size of a household, a Temporary Living Expense Grant may be available up to a maximum of $865 per week, for a total of up to $8,650.	The payment is free from income tax.	The payment does not form part of an individual's SNI.	The payment is not assessable as a capital gain.
Re-establishment Grant Re-establishment Grants help with the re-establishment of a household's principal place of residence. Re-establishment Grants may help with: the repair of structural damage to the principal place of residence the replacement or repair of essential household contents.	The payment is not income.	The payment does not form part of an individual's SNI.	The payment is not assessable as a capital gain.
Businesses and Primary Producers: Low Interest Loan Scheme Small businesses and primary producers whose physical assets have been destroyed or damaged by bushfire may be eligible for a low-cost loan through the Rural Finance Corporation. Loans for 15 years of up to $200,000 are available at a concessional rate of 3.2% per year for the first five years.	The loan is not income. Deductions may be claimed for interest, to the extent the loan is used for income producing purposes.	N/A	N/A
Clean-up and Restoration Grant Primary Producers Clean-up and Restoration Grants Small Businesses One-off grants to primary producers and small businesses who have suffered direct physical damage as a result of the Victorian bushfires. The grants can help with costs including: clean-up costs certain repairs purchase or hire costs for essential equipment payment for tradespersons to conduct safety inspections. The grants include two components: an initial grant of up to $5,000 a supplementary grant of up to $20,000.	The payment is not assessable.	The payment forms part of an individual's SNI.	The payment is not assessable as a capital gain.
Victorian Volunteer Small Grants Victorian Volunteer Small Grants - Bushfire Relief 2009 is a Victorian Government investment to provide practical help to volunteers and local community organisations providing volunteer emergency relief in fire-affected communities. Community not-for-profit organisations in Victoria providing volunteers to work in fire-affected communities can apply for up to $5,000.	If the organisation is a tax-exempt entity, the grant is not assessable and no deductions may be claimed. If the organisation is not tax exempt and is carrying on a business, generally the grant is assessable income. Expenditure on items related to the business is deductible.	N/A	The payment is not assessable as a capital gain.
Emergency Volunteer Support Grants Emergency Volunteer Support Grants - Bushfire Relief 2009 is a Victorian Government investment to provide practical help to volunteers and local community organisations providing volunteer emergency relief in fire-affected communities. Community not-for-profit organisations in Victoria providing volunteers to work in fire-affected communities can apply for up to $20,000.	If the organisation is a tax-exempt entity, the grant is not assessable and no deductions may be claimed. If the organisation is not tax exempt and is carrying on a business, generally the grant is assessable income. Expenditure on items related to the business is deductible.	N/A	The payment is not assessable as a capital gain.