Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)
Schedule 3 Tax exemption for payments to individuals for recent floods
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 11-15 (table item headed "welfare")
After:
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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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insert:
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Assistance for New Zealand non-protected special category visa holders for the floods that occurred in New South Wales and Queensland in January, February and March 2012 |
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