Treasury Laws Amendment (2016 Measures No. 1) Act 2017 (25 of 2017)
Schedule 4 Ex-gratia disaster recovery payments to special category visa (subclass 444) holders
Income Tax Assessment Act 1936
2 After subsection 160AAA(1)
Insert:
(2) This subsection applies to an ex-gratia payment known as income support allowance for special category visa (subclass 444) holders if the payment is for a disaster:
(a) occurring in Australia during the 2014-15 financial year or a later financial year; and
(b) for which a determination under subsection 36A(1) of the Social Security Act 1991 has been made.
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