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