Social Services Legislation Amendment (Energy Assistance Payment and Pensioner Concession Card) Act 2017 (46 of 2017)

Schedule 1   Energy assistance payment

Part 3   Taxation amendments

Income Tax Assessment Act 1997

12   After subsection 52-10(1AB)


(1AC) One-off energy assistance payments under Part 2.6 of the Social Security Act 1991 are exempt from income tax.