Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 (55 of 2005)

Schedule 1   2005 one-off payments to carers

Part 2   Related amendments

Income Tax Assessment Act 1936

10   Subsection 159J(6) (paragraph (ad) of the definition of separate net income )

Repeal the paragraph, substitute:

(ad) does not include any of the following paid under the Social Security Act 1991:

(i) carer allowance;

(ii) one-off payment to carers (carer payment related);

(iii) one-off payment to carers (carer allowance related);

(iv) 2005 one-off payment to carers (carer payment related);

(v) 2005 one-off payment to carers (carer service pension related);

(vi) 2005 one-off payment to carers (carer allowance related); and