Tax Laws Amendment (2011 Measures No. 6) Act 2011 (129 of 2011)
Schedule 1 Better Start for Children with Disability initiative
Income Tax Assessment Act 1997
2 After section 52-170
Insert:
52-172 Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt
Payments known as Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt from income tax.