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 1997

3   Section 51-30 (at the end of the table)

Add:

5.4

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

the payment

the payment must be claimed:

(a) after 24 February 2009; and

(b) before 13 April 2009


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