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

14   Subsection 52-10(1D)

Repeal the subsection, substitute:

(1D) The following payments under the Social Security Act 1991 are exempt from income tax:

(a) one-off payment to carers (carer payment related) (see Part 2.5A of that Act);

(b) one-off payment to carers (carer allowance related) (see Part 2.19A of that Act);

(c) 2005 one-off payment to carers (carer payment related) (see Part 2.5B of that Act);

(d) 2005 one-off payment to carers (carer service pension related) (see Part 2.5C of that Act);

(e) 2005 one-off payment to carers (carer allowance related) (see Part 2.19B of that Act).