Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 (55 of 2005)

Schedule 1   2005 one-off payments to carers

Part 2   Related amendments

Income Tax Assessment Act 1936

11   Subsection 159J(6) (after paragraph (ada) of the definition of separate net income )

Insert:

(adb) does not include payments to carers under the scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005; and

Income Tax Assessment Act 1997