Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (124 of 2018)

Schedule 4   Tax exemption for payments made under the Defence Force Ombudsman Scheme

Income Tax Assessment Act 1997

3   Section 51-5 (table item 1.7)

Repeal the item, substitute:

1.7

a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by section 14or 14B of the Ombudsman Regulations 2017

the reparation payment or additional payment

none