Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)
Schedule 3 Helping Children with Autism package
Income Tax Assessment Act 1997
2 At the end of Subdivision 52-H
Add:
52-170 Outer Regional and Remote payments under the Helping Children with Autism package are exempt
Payments known as Outer Regional and Remote payments under the Helping Children with Autism package are exempt from income tax.