Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 59 - Particular amounts of non-assessable non-exempt income  

Operative provisions  

SECTION 59-96  

59-96   COVID-19 disaster payment  

A payment an individual receives is not assessable income and is not * exempt income if it is a COVID-19 disaster payment (within the meaning of the COVID-19 Disaster Payment (Funding Arrangements) Act 2021 ).