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

15   After subsection 52-65(1G)


(1GA) One-off energy assistance payments under Part IIIF of the Veterans' Entitlements Act 1986 are exempt from income tax.