Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 (41 of 2006)
Schedule 3 2006 one-off payments to carers
Part 2 Related amendments
Income Tax Assessment Act 1997
16 After subsection 52-10(1F)
Insert:
(1G) Payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.
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