Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1936
1 Subsection 160AAA(1) (after paragraph ( aa) of the definition of rebatable benefit )
Insert:
(ab) paid from the Commonwealth by way of an ex - gratia payment to which subsection ( 2) applies; or
2 After subsection 160AAA(1)
Insert:
(2) This subsection applies to an ex - gratia payment known as income support allowance for special category visa (subclass 444) holders if the payment is for a disaster:
(a) occurring in Australia during the 2014 - 15 financial year or a later financial year; and
(b) for which a determination under subsection 36A(1) of the Social Security Act 1991 has been made.
Income Tax Assessment Act 1997
3 Section 11 - 15 (table item headed "welfare")
Before:
maintenance payment ........................ | 51 - 30 and 51 - 50 |
insert:
Disaster recovery payments to special category visa (subclass 444) holders |
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4 Section 13 - 1 (table item headed "social security and other benefit payments")
After:
Cyclone Larry or Cyclone Monica income support payment ...... |
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insert:
Disaster income support allowance for special category visa (subclass 444) holders |
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5 Section 51 - 30 (after table item 5.1)
Insert:
5.2 | an individual in receipt of an ex - gratia payment from the Commonwealth known as disaster recovery payment for special category visa (subclass 444) holders for a disaster: (a) that occurred in Australia during the 2014 - 15 * financial year or a later financial year; and (b) for which a determination under section 1061L of the Social Security Act 1991 has been made | the payment |
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