Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 53 inserted by No 121 of 1997.

S 53-15 repealed by No 13 of 2014, s 3 and Sch 2 item 45, applicable in relation to payments made after 1 July 2014, other than any such payment that relates to a day before 1 July 2014. S 53-15 formerly read:

SECTION 53-15 SECTION 53-15 Supplementary amount of exceptional circumstances relief payment or farm help income support  
53-15
The supplementary amount of an exceptional circumstances relief payment or a payment of farm help income support is the total of:

(a) so much of the payment as is included by way of rent assistance; and

(b) so much of the payment as would have been included by way of remote area allowance if it had been a payment of newstart allowance under the Social Security Act 1991 instead of an exceptional circumstances relief payment or a payment of farm help income support; and

(c) for an exceptional circumstances relief payment - so much of the payment as is included by way of clean energy supplement, worked out as if the payment were the applicable payment of youth allowance, or newstart allowance, referred to in paragraph 24A(1)(a) of the Farm Household Support Act 1992 .

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History

S 53-15 amended by No 58 of 2012, s 3 and Sch 4 item 14, by inserting para (c), applicable in relation to payments made in the 2011-12 income year or a later income year.

S 53-15 amended by No 60 of 2009, s 3 and Sch 4 item 40, by substituting " rent assistance " for " rental assistance " in para (a), effective 20 September 2009.

S 53-15(1) renumbered to s 53-15 by No 97 of 2008 , s 3 and Sch 3 item 81, effective 3 October 2008.

S 53-15(1) amended by No 144 of 2000, No 83 of 1999, No 93 of 1998 and No 179 of 1997.

53-15(2)
(Repealed by No 97 of 2008 )

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History

S 53-15(2) repealed by No 97 of 2008 , s 3 and Sch 3 item 82, effective 3 October 2008. S 53-15(2) formerly read:

53-15(2)
The supplementary amount of a farm household support payment to a person is the total of:

(a) so much of the payment as is included by way of rental assistance; and

(b) so much of the payment as would have been included by way of remote area allowance if it had been a payment of newstart allowance under the Social Security Act 1991 or of youth training allowance under the Student and Youth Assistance Act 1973 .

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History

S 53-15(2) inserted by No 102 of 1998.

S 53-15 inserted by No 121 of 1997.