Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020 (97 of 2020)
Schedule 1 Additional economic support payments
Part 4 Taxation amendments
Income Tax Assessment Act 1997
34 After subsection 52-65(1J)
Insert:
(1K) The following payments are exempt from income tax:
(a) additional economic support payment 2020 under Division 1 of Part IIIJ of the Veterans' Entitlements Act 1986;
(b) additional economic support payment 2021 under Division 2 of Part IIIJ of the Veterans' Entitlements Act 1986.
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