Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 (41 of 2006)

Schedule 3   2006 one-off payments to carers

Part 2   Related amendments

Income Tax Assessment Act 1997

16   After subsection 52-10(1F)

Insert:

(1G) Payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.