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.