INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe treatment of instalments of drought relief payment under the Farm Household Support Act 1992 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24AIB(2) [Exempt payments]
Payments under paragraph 49(b) of the Farm Household Support Act 1992 are exempt to the extent to which they are attributable to an instalment of drought relief payment under that Act.
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