Document ID: chunk:federal_register_of_legislation:C2010C00287:clause:1_11
Version: federal_register_of_legislation:C2010C00287
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 20320–20795

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

 (1CA) Payments of 2006 one‑off payment to older Australians under Part 2.2C of the Social Security Act 1991 are exempt from income tax.

 (1CB ) Payments to older Australians under the scheme determined under item 1 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.