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

15   After subsection 52-10(1E)

Insert:

(1F) Payments to carers under the scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 are exempt from income tax.

Social Security Act 1991