Document ID: chunk:federal_register_of_legislation:C2010C00643:clause:2_2
Version: federal_register_of_legislation:C2010C00643
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 3834–4336

2  At the end of Division 51
Add:

51‑60  Income from GST Direct Assistance Certificate

  Your *ordinary income and *statutory income for the 1999‑2000 and 2000‑01 income years are exempt from income tax so far as they are attributable to a certificate that:
 (a) is commonly called a GST Direct Assistance Certificate; and
 (b) is issued to you by an organisation known as the GST Start‑Up Assistance Office in the Department of the Treasury; and
 (c) is expressed to have a maximum value of $200.