Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)
Schedule 4 Continence Aids Payment Scheme
Income Tax Assessment Act 1997
2 At the end of Subdivision 52-H
Add:
52-175 Continence aids payments are exempt
Payments under the scheme known as the Continence Aids Payment Scheme are exempt from income tax.
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