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

13   Subsection 52-10(1)

Omit "(other than payments of pension bonus, one-off payment to the aged, one-off payment to carers (carer allowance related) or one-off payment to carers (carer payment related))", substitute:

, other than payments of:

(a) pension bonus; or

(b) one-off payment to the aged; or

(c) one-off payment to carers (carer payment related); or

(d) one-off payment to carers (carer allowance related); or

(e) 2005 one-off payment to carers (carer payment related); or

(f) 2005 one-off payment to carers (carer service pension related); or

(g) 2005 one-off payment to carers (carer allowance related); or

(h) payments under the schemes referred to in subsections (1E) and (1F).