Document ID: chunk:federal_register_of_legislation:C2024C00608:clause:3_16
Version: federal_register_of_legislation:C2024C00608
Segment Type: clause
Provision Reference: sch 3 cl 16
Character Range: 38013–38853

16  Subsections 52‑10(1E), (1F) and (1G)
Repeal the subsections, substitute:
 (1E) Payments to carers under the following schemes are exempt from income tax:
 (a) a scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004;
 (b) a scheme determined under Schedule 2 to the Social Security Legislation Amendment (One‑off Payments for Carers) Act 2005;
 (c) a scheme determined under Schedule 4 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;
 (d) a scheme determined under Schedule 4 to the Social Security and Veterans' Affairs Legislation Amendment (One‑off Payments and Other 2007 Budget Measures) Act 2007.

Social Security Act 1991