Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 5 North Western Queensland floods
Part 1 Main amendments
Income Tax Assessment Act 1997
3 Section 51-30 (at the end of the table)
Add:
|
5.4 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Western Queensland floods of January and February 2009 |
the payment |
the payment must be claimed: (a) after 24 February 2009; and (b) before 13 April 2009 |