Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (25 of 2017)
Schedule 4 Ex-gratia disaster recovery payments to special category visa (subclass 444) holders
Income Tax Assessment Act 1936
1 Subsection 160AAA(1) (after paragraph (aa) of the definition of rebatable benefit)
Insert:
(ab) paid from the Commonwealth by way of an ex-gratia payment to which subsection (2) applies; or