Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 (55 of 2005)
Schedule 1 2005 one-off payments to carers
Part 2 Related amendments
Income Tax Assessment Act 1936
10 Subsection 159J(6) (paragraph (ad) of the definition of separate net income )
Repeal the paragraph, substitute:
(ad) does not include any of the following paid under the Social Security Act 1991:
(i) carer allowance;
(ii) one-off payment to carers (carer payment related);
(iii) one-off payment to carers (carer allowance related);
(iv) 2005 one-off payment to carers (carer payment related);
(v) 2005 one-off payment to carers (carer service pension related);
(vi) 2005 one-off payment to carers (carer allowance related); and