Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 2 Ex-gratia payments for natural disasters
Part 1 Amendments commencing on Royal Assent
Income Tax Assessment Act 1997
2 Section 51-30 (table item 5.1C)
Repeal the item, substitute:
5.2 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as assistance for New Zealand non-protected special category visa holders for a disaster: (a) that occurred in Australia during the 2011-12 *financial year; and (b) that the *Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment |
the payment |
the payment must be claimed: (a) after 5 February 2012; and (b) before 1 December 2012; and the Minister must make the declaration before 1 June 2012 |
5.3 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as assistance for New Zealand non-protected special category visa holders for a disaster: (a) that occurred in Australia during the 2012-13 *financial year; and (b) that the *Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment |
the payment |
the payment must be claimed: (a) after 24 August 2012; and (b) before 1 January 2014; and the Minister must make the declaration before 1 July 2013 |
5.4 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as Disaster Income Recovery Subsidy for the floods that occurred in Queensland during the period starting on 21 January 2013 |
the payment |
the payment must be claimed: (a) after 20 January 2013; and (b) before 5 August 2013 |