Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 59 - Particular amounts of non-assessable non-exempt income  

Operative provisions  

SECTION 59-90  

59-90   Cash flow boost  

A cash flow boost paid in accordance with the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 is not assessable income and is not *exempt income.