Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 4 Clean energy payments
Income Tax Assessment Act 1997
13 Section 53-10 (after table item 4C)
Insert:
|
4D |
Transitional Farm Family Payment |
The program known as the Transitional Farm Family Payment program |
Only so much of the payment as is included: (a) in lieu of clean energy advance; or (b) by way of clean energy supplement; is exempt |