Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020 (97 of 2020)
Schedule 1 Additional economic support payments
Part 4 Taxation amendments
Income Tax Assessment Act 1997
31 After subsection 52-10(1B)
(1C) The following payments are exempt from income tax:
(a) additional economic support payment 2020 under Division 1 of Part 2.6C of the Social Security Act 1991;
(b) additional economic support payment 2021 under Division 2 of Part 2.6C of the Social Security Act 1991.