Veterans' Affairs Legislation Amendment (Budget Measures) Act 2009 (80 of 2009)
Schedule 1 Amendments
Part 3 Provisions relating to dependants' pensions
Income Tax Assessment Act 1997
14 After subsection 52-65(1D)
(1E) A lump sum payment under section 198N of the Veterans' Entitlements Act 1986 is exempt from income tax.