TAX AND SUPERANNUATION LAWS AMENDMENT (2013 MEASURES NO. 2) ACT 2013 - SCHEDULE 2 Ex-gratia payments for natural disasters

Commonwealth Consolidated Acts

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TAX AND SUPERANNUATION LAWS AMENDMENT (2013 MEASURES NO. 2) ACT 2013 - SCHEDULE 2

Ex-gratia payments for natural disasters

Part 1 -- Amendments commencing on Royal Assent

Income Tax Assessment Act 1997

1 Section 11 - 15 (table item headed "welfare")

Omit:

Assistance for New Zealand non - protected special category visa holders for a disaster that occurred in Australia during the 2010 - 11 financial year	51 - 30
Assistance for New Zealand non - protected special category visa holders for the floods that occurred in New South Wales and Queensland in January, February and March 2012	51 - 30
Disaster Income Recovery Subsidy for the floods that occurred in Australia during the period starting on 29 November 2010, or for Cyclone Yasi	51 - 30

substitute:

Disaster assistance for New Zealand non - protected special category visa holders	51 - 30
Disaster Income Recovery Subsidy ...............	51 - 30

2 Section 51 - 30 (table item 5.1C)

Repeal the item, substitute:

5.2

an individual in receipt of an ex - gratia payment from the Commonwealth known as assistance for New Zealand non - protected special category visa holders for a disaster:

(a) that occurred in Australia during the 2011 - 12 * financial year; and

(b) that the * Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment

the payment

the payment must be claimed:

(a) after 5 February 2012; and

(b) before 1 December 2012;

and the Minister must make the declaration before 1 June 2012

5.3

an individual in receipt of an ex - gratia payment from the Commonwealth known as assistance for New Zealand non - protected special category visa holders for a disaster:

(a) that occurred in Australia during the 2012 - 13 * financial year; and

(b) that the * Emergency Management Minister has declared to be a major disaster for the purposes of the Australian Government Disaster Recovery Payment

the payment

the payment must be claimed:

(a) after 24 August 2012; and

(b) before 1 January 2014;

and the Minister must make the declaration before 1 July 2013

5.4

an individual in receipt of an ex - gratia payment from the Commonwealth known as Disaster Income Recovery Subsidy for the floods that occurred in Queensland during the period starting on 21 January 2013

the payment

the payment must be claimed:

(a) after 20 January 2013; and

(b) before 5 August 2013

3 Subsection 995 - 1(1)

Insert:

"Emergency Management Minister" means the Minister who administers the Social Security Act 1991 , insofar as it relates to Australian Government Disaster Recovery Payment.

Tax Laws Amendment (2011 Measures No. 1) Act 2011

4 Item 3 of Schedule 1

Repeal the item.

Tax Laws Amendment (2012 Measures No. 1) Act 2012

5 Part 2 of Schedule 3

Repeal the Part.

Part 2 -- Sunsetting

Division 1--Repeal on 1 July 2016

Income Tax Assessment Act 1997

6 Section 51 - 30 (table item 5.2)

Repeal the item.

Division 2--Repeal on 1 July 2017