Tax Laws Amendment (2011 Measures No. 1) Act 2011 (31 of 2011)
Schedule 2 Tax exemption for recovery grants for the 2010-11 floods and Cyclone Yasi
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 11-55 (at the end of the table item headed "disasters")
Add:
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2010-11 floods - recovery grants for primary producers |
|
|
2010-11 floods - recovery grants for small businesses |
59-55 |
|
Cyclone Yasi - recovery grants for primary producers |
59-60 |
|
Cyclone Yasi - recovery grants for small businesses |
59-60 |