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.