Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 59.95

    A payment is not assessable income and is not * exempt income if:

  (a)   the payment is paid in accordance with rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 ; and

  (b)   those rules state that the payment is not assessable income and is not exempt income.