Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009 (35 of 2009)

Schedule 1   Carer supplement

Part 2   Related amendments

Income Tax Assessment Act 1997

15   After subsection 52-10(1AA)

Insert:

(1AB) Carer supplement under Part 2.19B of the Social Security Act 1991 is exempt from income tax.