Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 (42 of 2019)
Schedule 2 Consequential amendments
Income Tax Assessment Act 1997
11 After Subdivision 52-CB
Insert:
Subdivision 52-CC - Exempt payments under the Treatment Benefits (Special Access) Act 2019
52-120 Payments of travelling expenses and pharmaceutical supplement are exempt
(1) A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.
(2) A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.
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