Commonwealth Consolidated Acts Commonwealth Consolidated ActsIncome Tax Assessment Act 1997
1 Section 11 - 15 (table item headed "welfare")
Before:
Income Recovery Subsidy for the North Queensland floods of January and February 200 9 |
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insert:
Assistance for New Zealand non - protected special category visa holders for a disaster that occurred in Australia during the 2010 - 11 financial year |
|
Disaster Income Recovery Subsidy for the floods that occurred in Australia during the period starting on 29 November 2010 , or for Cyclone Yasi |
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2 Section 51 - 30 (after table item 5.1)
Insert:
5.1A | an individual in receipt of an ex - gratia payment from the Commonwealth known as Disaster Income Recovery Subsidy for: (a) the floods that occurred in Australia during the period starting on 29 November 2010; or (b) Cyclone Yasi | the payment | the payment must be claimed: (a) after 9 January 2011; and (b) before 1 March 2011 |
5.1B | an individual in receipt of an ex - gratia payment from the Commonwealth known as assistance for New Zealand non - protected special category visa holders for a disaster that occurred in Australia during the 2010 - 11 * financial year | the payment | the payment must be claimed: (a) after 30 January 2011; and (b) before 1 August 2011 |
Part 2 -- Sunsetting on 1 July 2014
Income Tax Assessment Act 1997
4 Section 51 - 30 (table items 5.1A and 5.1B)
Repeal the items.