Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (14 of 2022)

Schedule 8   2022 cost of living payment

Income Tax Assessment Act 1997

3   After subsection 52-10(1C)

Insert:

(1CA) 2022 cost of living payment under Division 1 of Part 2.6D of the Social Security Act 1991 is exempt from income tax.