Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 59.105

    A payment is not assessable income and is not * exempt income if:

  (a)   for the purposes of the Disaster Recovery Funding Arrangements 2018 (set out in a determination made by the Minister for Law Enforcement and Cyber Security on 5   June 2018), the payment is a recovery grant made to a small business or primary producer as part of a Category C measure; and

  (b)   the payment relates to Cyclone Seroja.

Table of Subdivisions

61 - A   Dependant (invalid and carer) tax offset

61 - D   Low Income tax offset

61 - G   Private health insurance offset complementary to Part   2 - 2 of the Private Health Insurance Act 2007

61 - L   Tax offset for Medicare levy surcharge (lump sum payments in arrears)

61 - N   Seafarer tax offset

61 - P   ESVCLP tax offset