Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 (42 of 2019)

Schedule 2   Consequential amendments

Income Tax Assessment Act 1997

11   After Subdivision 52-CB

Insert:

Subdivision 52-CC - Exempt payments under the Treatment Benefits (Special Access) Act 2019

52-120 Payments of travelling expenses and pharmaceutical supplement are exempt

(1) A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.

(2) A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.