INCOME TAX ASSESSMENT ACT 1997 - SECT 59.96 COVID

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 59.96

COVID - 19 disaster payment

A payment an individual receives is not assessable income and is not * exempt income if it is a COVID - 19 disaster payment (within the meaning of the COVID - 19 Disaster Payment (Funding Arrangements) Act 2021 ).

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