Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 2   Ex-gratia payments for natural disasters

Part 1   Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

2   Section 51-30 (table item 5.1C)

Repeal the item, substitute:

5.2

an individual in receipt of an ex-gratia payment from the Commonwealth known as assistance for New Zealand non-protected special category visa holders for a disaster:

(a) that occurred in Australia during the 2011-12 *financial year; and

(b) that the *Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment

the payment

the payment must be claimed:

(a) after 5 February 2012; and

(b) before 1 December 2012;

and the Minister must make the declaration before 1 June 2012

5.3

an individual in receipt of an ex-gratia payment from the Commonwealth known as assistance for New Zealand non-protected special category visa holders for a disaster:

(a) that occurred in Australia during the 2012-13 *financial year; and

(b) that the *Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment

the payment

the payment must be claimed:

(a) after 24 August 2012; and

(b) before 1 January 2014;

and the Minister must make the declaration before 1 July 2013

5.4

an individual in receipt of an ex-gratia payment from the Commonwealth known as Disaster Income Recovery Subsidy for the floods that occurred in Queensland during the period starting on 21 January 2013

the payment

the payment must be claimed:

(a) after 20 January 2013; and

(b) before 5 August 2013