Household Stimulus Package Act (No. 2) 2009 (4 of 2009)

Schedule 5   Other amendments

Income Tax Assessment Act 1997

12   After subsection 52-10(1F)

Insert:

(1G) Training and learning bonus under the Social Security Act 1991 is exempt from income tax.

(1H) Farmers hardship bonus under the Social Security Act 1991 is exempt from income tax.

(1J) Education entry payment supplement under the Social Security Act 1991 is exempt from income tax.