Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 3 Minor amendments
Part 1 General amendments
Income Tax Assessment Act 1997
77 Subsection 52-65(1C)
Repeal the subsection, substitute:
(1C) Payments to older Australians under a scheme determined under item 2 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 are exempt from income tax.
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