Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006 (136 of 2006)

Schedule 1   Consequential amendments

Income Tax Assessment Act 1997

6   After Subdivision 52-CA

Insert:

Subdivision 52-CB - Exempt payments under the Australian Participants in British Nuclear Tests (Treatment) Act 2006

52-117 Payments of travelling expenses are exempt

A payment made to you under Part 3 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 is exempt from income tax.