Veterans' Entitlements Amendment Act 2011 (95 of 2011)

Schedule 1   Prisoner of war recognition supplement

Part 2   Consequential amendments

Income Tax Assessment Act 1997

9   After subsection 52-65(1E)

Insert:

(1F) A prisoner of war recognition supplement under Part VIB of the Veterans’ Entitlements Act 1986 is exempt from income tax.