Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)

Schedule 4   Clean energy payments

Income Tax Assessment Act 1997

8   At the end of section 52-114

Add:

Note: The supplementary amount of a payment covered by item 16 of the table made to a person aged 16 or over is also exempt from income tax (see section 52-140).