Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)
Schedule 2 Ex-gratia payments for natural disasters
Income Tax Assessment Act 1997
1 Section 51-30 (table item 5.4)
Repeal the item, substitute:
|
5.4 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as Disaster Income Recovery Subsidy for a disaster occurring during the period: (a) starting on 3 January 2013; and (b) ending on 30 September 2013 |
the payment |
the payment must be claimed: (a) after 3 January 2013; and (b) before 1 April 2014 |