Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)

Schedule 3   Tax exemption for payments to individuals for recent floods

Part 1   Main amendments

Income Tax Assessment Act 1997

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

After:

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

insert:

Assistance for New Zealand non-protected special category visa holders for the floods that occurred in New South Wales and Queensland in January, February and March 2012




51-30

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