Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 5 North Western Queensland floods
Part 1 Main amendments
Income Tax Assessment Act 1936
1 Subsection 159J(6) (after paragraph (bb) of the definition of separate net income )
Insert:
(bc) does not include an ex-gratia payment from the Commonwealth known as Income Recovery Subsidy for the North Western Queensland floods of January and February 2009; and
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