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