Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
29 Subsection 995-1(1)
Insert:
supplementary amount of a payment is defined as set out in this table:
|
Supplementary amount of a payment |
||
|
Supplementary amount of this kind of payment: |
has the meaning given by: |
|
|
1 |
Drought relief payment |
section 53-15 |
|
2 |
Payment made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 |
section 52-105 |
|
3 |
Social security payment |
section 52-15 |
|
4 |
Veterans’ affairs payment |
section 52-70 |
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