Document ID: chunk:federal_register_of_legislation:C2022A00035:clause:1_2
Version: federal_register_of_legislation:C2022A00035
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 6516–6991

2  After section 59‑100
Insert:

59‑105  Cyclone Seroja—recovery grants
  A payment is not assessable income and is not *exempt income if:
 (a) for the purposes of the Disaster Recovery Funding Arrangements 2018 (set out in a determination made by the Minister for Law Enforcement and Cyber Security on 5 June 2018), the payment is a recovery grant made to a small business or primary producer as part of a Category C measure; and
 (b) the payment relates to Cyclone Seroja.