Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 1   Cyclone Larry and Cyclone Monica income support payments

Income Tax Assessment Act 1936

1   Subsection 160AAA(1) (at the end of the definition of rebatable benefit )

Add:

; or (e) paid by way of income support to farmers and small business owners affected by Cyclone Larry or Cyclone Monica.