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 1997
5 Section 51-30 (after table item 5.1)
Insert:
|
5.2 |
an individual in receipt of an ex-gratia payment from the Commonwealth known as disaster recovery payment for special category visa (subclass 444) holders for a disaster: (a) that occurred in Australia during the 2014-15 *financial year or a later financial year; and |
the payment |
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