Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 4 Clean energy payments
Income Tax Assessment Act 1997
8 At the end of section 52-114
Add:
Note: The supplementary amount of a payment covered by item 16 of the table made to a person aged 16 or over is also exempt from income tax (see section 52-140).
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