Clean Energy (Tax Laws Amendments) Act 2011 (159 of 2011)

Schedule 3   Tax rebate for low income aged persons and pensioners

Income Tax Assessment Act 1936

11   At the end of subsection 160AAAB(2)

Add:

; or (c) the assessable income of the beneficiary of the year of income includes an amount of:

(i) social security pension or education entry payment (within the meaning of the Social Security Act 1991); or

(ii) service pension, carer service pension, income support supplement or Defence Force Income Support Allowance (within the meaning of the Veterans' Entitlements Act 1986) or a DFISA-like payment mentioned in Division 4 of Part VIIAB of that Act;

and, on at least one day during the year of income, the beneficiary is not in gaol.