Document ID: chunk:federal_register_of_legislation:C2010C00287:clause:1_13
Version: federal_register_of_legislation:C2010C00287
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 21154–21633

13  After subsection 52‑65(1A)
Insert:

 (1B) Payments of 2006 one‑off payment to older Australians under Part VIID of the Veterans' Entitlements Act 1986 are exempt from income tax.

 (1C) Payments to older Australians under the scheme determined under item 2 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.