Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009 (35 of 2009)
Schedule 1 Carer supplement
Part 2 Related amendments
Income Tax Assessment Act 1997
15 After subsection 52-10(1AA)
(1AB) Carer supplement under Part 2.19B of the Social Security Act 1991 is exempt from income tax.