Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 5 Victorian bushfires and North Queensland floods
Part 1 Ex-gratia Income Recovery Subsidy Assistance
Division 1 Main amendments
Income Tax Assessment Act 1997
3 Section 51-30 (at the end of the table)
Add:
|
5.2 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the Victorian bushfires of January and February 2009 |
the payment |
the payment must be claimed: (a) after 28 January 2009; and (b) before 13 May 2009 |
|
5.3 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Queensland floods of January and February 2009 |
the payment |
the payment must be claimed: (a) after 30 January 2009; and (b) before 13 May 2009 |