Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)

Schedule 4   Stimulus payments to households to support growth

Income Tax Assessment Act 1997

20   Subsection 52-131(2)

Repeal the subsection, substitute:

(2) The following payments made to you under the ABSTUDY scheme are exempt from income tax:

(a) a crisis payment;

(b) a clean energy payment;

(c) a first 2020 economic support payment;

(d) a second 2020 economic support payment.