Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 5   Victorian bushfires and North Queensland floods

Part 1   Ex-gratia Income Recovery Subsidy Assistance

Division 1   Main amendments

Income Tax Assessment Act 1997
3   Section 51-30 (at the end of the table)

Add:

5.2

an individual in receipt of an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the Victorian bushfires of January and February 2009

the payment

the payment must be claimed:

(a) after 28 January 2009; and

(b) before 13 May 2009

5.3

an individual in receipt of an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Queensland floods of January and February 2009

the payment

the payment must be claimed:

(a) after 30 January 2009; and

(b) before 13 May 2009


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