Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 4 Clean energy payments
Income Tax Assessment Act 1997
14 At the end of section 53-15
and (c) for an exceptional circumstances relief payment - so much of the payment as is included by way of clean energy supplement, worked out as if the payment were the applicable payment of youth allowance, or newstart allowance, referred to in paragraph 24A(1)(a) of the Farm Household Support Act 1992.