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
15 After subsection 52-10(1E)
Insert:
(1F) Payments to carers under the scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 are exempt from income tax.
Social Security Act 1991
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