Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 5) ACT 2009 - SCHEDULE 3

Income Tax Assessment Act 1997

1   Section   11 - 15 (table item headed "social security or like payments")

After:

Insert:

2   At the end of Subdivision   52 - H

Add:

52 - 170   Outer Regional and Remote payments under the Helping Children with Autism package are exempt

    Payments known as Outer Regional and Remote payments under the Helping Children with Autism package are exempt from income tax.

3   Application

The amendments made by this Schedule apply in relation to payments made in:

  (a)   the 2008 - 09 income year; and

  (b)   later income years.