Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 4   Continence Aids Payment Scheme

Income Tax Assessment Act 1997

2   At the end of Subdivision 52-H

Add:

52-175 Continence aids payments are exempt

Payments under the scheme known as the Continence Aids Payment Scheme are exempt from income tax.