Treasury Laws Amendment (The Survivors Law) Act 2026 (47 of 2026)

Schedule 1   Access to superannuation for survivors of child sexual abuse crimes

Part 1   Amendments

Division 2   Other amendments

Income Tax Assessment Act 1997

7   At the end of Division 59

Add:

59-110 Payment to victim following perpetrator contributions release order

A payment made by the Commissioner of an amount mentioned in subsection 139-160(1) in Schedule 1 to the Taxation Administration Act 1953 is not assessable income and is not *exempt income.