Document ID: chunk:federal_register_of_legislation:C2006C00617:clause:2_11
Version: federal_register_of_legislation:C2006C00617
Segment Type: clause
Provision Reference: sch 2 cl 11
Character Range: 22355–22793

11  After subsection 52‑10(1C)
Insert:

 (1D) One‑off payment to carers (carer payment related) and one‑off payment to carers (carer allowance related) under Parts 2.5A and 2.19A of the Social Security Act 1991 are exempt from income tax.

 (1E) Payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004 are exempt from income tax.