Document ID: chunk:federal_register_of_legislation:C2025C00029:section:5:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 5 (pt 20/32)
Character Range: 1431326–1434008

2 of the Native Title Act 1993.
Note 1: Agreements that can be covered by paragraph (a) include:
(a) indigenous land use agreements (within the meaning of the Native Title Act 1993); and
(b) an agreement of the kind mentioned in paragraph 31(1)(b) of that Act; and
(c) recognition and settlement agreements (within the meaning of the Traditional Owner Settlement Act 2010 (Vic.)).
Note 2: Paragraph (a) does not require a determination of native title under the Native Title Act 1993.
 (6) An Indigenous holding entity is:
 (a) a *distributing body; or
 (b) a trust, if the beneficiaries of the trust can only be *Indigenous persons or Indigenous holding entities; or
 (c) a *registered charity.

59‑55  2019‑20 bushfires—payments for volunteer work with fire services
 (1) A payment to an individual is not assessable income and is not *exempt income if:
 (a) the purpose of the payment is to compensate the individual for the loss of income as a result of the individual performing volunteer work with a fire service (however described) of a State or Territory; and
 (b) the work is performed during the 2019‑20 income year; and
 (c) the payment is made by a State or Territory and is covered by an agreement between the Commonwealth and that State or Territory; and
 (d) the payment is made on or after 1 January 2020.
 (2) However, this section does not apply to:
 (a) a payment received in the individual's capacity as an employee or contractor (including a payment of an entitlement to paid leave); or
 (b) a workers' compensation payment.

59‑60  2019‑20 bushfires—disaster relief payments and non‑cash benefits
 (1) A payment made to an entity, or a *non‑cash benefit provided to an entity, to the extent it would otherwise be assessable income of the entity, is not assessable income and is not *exempt income if:
 (a) the payment has been made or the benefit provided directly as a result of the bushfires commencing in Australia in the 2019‑20 financial year; and
 (b) the purpose of the payment or benefit is to provide the entity with relief from, or assist the entity in recovering from, the effects of the bushfires; and
 (c) the payment is made, or the benefit is provided, by:
 (i) the Commonwealth; or
 (ii) a State or Territory; or
 (iii) a municipal corporation; or
 (iv) a *local governing body.
Note: Payments covered by this subsection would include Disaster Recovery Allowance paid under the Social Security Act 1991 and payments made under disaster recovery funding arrangements made by or on behalf of the Commonwealth.
 (2) A payment made to an entity, or a *non‑cash benefit provided to an entity, to the extent it would otherwise be assessable income of