Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)
Schedule 4 Stimulus payments to households to support growth
Income Tax Assessment Act 1997
20 Subsection 52-131(2)
Repeal the subsection, substitute:
(2) The following payments made to you under the ABSTUDY scheme are exempt from income tax:
(a) a crisis payment;
(b) a clean energy payment;
(c) a first 2020 economic support payment;
(d) a second 2020 economic support payment.
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