National Disability Insurance Scheme Legislation Amendment Act 2013 (44 of 2013)

Schedule 3   Income tax amendments

Income Tax Assessment Act 1997

5   At the end of Subdivision 52-H

Add:

52-180 National Disability Insurance Scheme amounts are exempt

An *NDIS amount *derived by a participant (within the meaning of the National Disability Insurance Scheme Act 2013) is exempt from income tax.