Tax Laws Amendment (2011 Measures No. 1) Act 2011 (31 of 2011)

Schedule 1   Tax exemption for payments to individuals for recent disasters

Part 1   Main amendments

Income Tax Assessment Act 1997

1   Section 11-15 (table item headed "welfare")

Before:

Income Recovery Subsidy for the North Queensland floods of January and February 2009


51-30

insert:

Assistance for New Zealand non-protected special category visa holders for a disaster that occurred in Australia during the 2010-11 financial year



51-30

Disaster Income Recovery Subsidy for the floods that occurred in Australia during the period starting on 29 November 2010, or for Cyclone Yasi



51-30

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