Veterans' Affairs Legislation Amendment (Budget Measures) Act 2009 (80 of 2009)

Schedule 1   Amendments

Part 3   Provisions relating to dependants' pensions

Income Tax Assessment Act 1997

14   After subsection 52-65(1D)

Insert:

(1E) A lump sum payment under section 198N of the Veterans' Entitlements Act 1986 is exempt from income tax.