National Disability Insurance Scheme Legislation Amendment Act 2013 (44 of 2013)
Schedule 3 Income tax amendments
Income Tax Assessment Act 1997
5 At the end of Subdivision 52-H
Add:
52-180 National Disability Insurance Scheme amounts are exempt
An *NDIS amount *derived by a participant (within the meaning of the National Disability Insurance Scheme Act 2013) is exempt from income tax.