Tax Laws Amendment (2011 Measures No. 1) Act 2011 (31 of 2011)
Schedule 1 Tax exemption for payments to individuals for recent disasters
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 11-15 (table item headed "welfare")
Before:
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Income Recovery Subsidy for the North Queensland floods of January and February 2009 |
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insert:
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Assistance for New Zealand non-protected special category visa holders for a disaster that occurred in Australia during the 2010-11 financial year |
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Disaster Income Recovery Subsidy for the floods that occurred in Australia during the period starting on 29 November 2010, or for Cyclone Yasi |
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