Commonwealth Consolidated Acts Commonwealth Consolidated ActsIncome Tax Assessment Act 1997
1 Section 11 - 15 (table item headed "welfare")
After:
Assistance for New Zealand non - protected special category visa holders for a disaster that occurred in Australia during the 2010 - 11 financial year |
|
insert:
Assistance for New Zealand non - protected special category visa holders for the floods that occurred in New South Wales and Queensland in January, February and March 2012 |
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2 Section 51 - 30 (after table item 5.1B)
Insert:
5.1C | 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 the floods that occurred in New South Wales and Queensland in January, February and March 2012 | the payment | the payment must be claimed: (a) after 5 February 2012; and (b) before 7 August 2012 |