Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 59 - Particular amounts of non-assessable non-exempt income  

Operative provisions  

SECTION 59-95  

59-95   Coronavirus economic response payment  

A payment is not assessable income and is not *exempt income if:

(a) the payment is paid in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 ; and

(b) those rules state that the payment is not assessable income and is not exempt income.