Treasury Laws Amendment (The Survivors Law) Act 2026 (47 of 2026)
Schedule 1 Access to superannuation for survivors of child sexual abuse crimes
Part 1 Amendments
Division 2 Other amendments
Income Tax Assessment Act 1997
7 At the end of Division 59
Add:
59-110 Payment to victim following perpetrator contributions release order
A payment made by the Commissioner of an amount mentioned in subsection 139-160(1) in Schedule 1 to the Taxation Administration Act 1953 is not assessable income and is not *exempt income.
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