Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 59
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Particular amounts of non-assessable non-exempt income
Operative provisions
SECTION 59-55
2019-20 bushfires
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payments for volunteer work with fire services
59-55(1)
A payment to an individual is not assessable income and is not *exempt income if:
(a) the purpose of the payment is to compensate the individual for the loss of income as a result of the individual performing volunteer work with a fire service (however described) of a State or Territory; and
(b) the work is performed during the 2019-20 income year; and
(c) the payment is made by a State or Territory and is covered by an agreement between the Commonwealth and that State or Territory; and
(d) the payment is made on or after 1 January 2020.
59-55(2)
However, this section does not apply to:
(a) a payment received in the individual ' s capacity as an employee or contractor (including a payment of an entitlement to paid leave); or
(b) a workers ' compensation payment.
View history note
Hide history noteA payment to an individual is not assessable income and is not *exempt income if:
(a) the purpose of the payment is to compensate the individual for the loss of income as a result of the individual performing volunteer work with a fire service (however described) of a State or Territory; and
(b) the work is performed during the 2019-20 income year; and
(c) the payment is made by a State or Territory and is covered by an agreement between the Commonwealth and that State or Territory; and
(d) the payment is made on or after 1 January 2020.
59-55(2)
However, this section does not apply to:
(a) a payment received in the individual ' s capacity as an employee or contractor (including a payment of an entitlement to paid leave); or
(b) a workers ' compensation payment.
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