Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1984 No. 14 of 1984 - SECT 3

3. (1) Section 23AD of the Principal Act is amended by omitting paragraph
(c) of the definition of "excepted payment" in sub-section (1) and
substituting the following paragraph:



"(c) a payment of a benefit or allowance payable to or in respect of a person
in accordance with Part VII of the Social Security Act 1947, other than a
payment of special benefit under Division 6 of that Part that is made-

        (i)    in relation to an occurrence that the Director-General of
               Social Security considers to be a major disaster that has
               directly affected a substantial number of people; and

        (ii)   in respect of the first 2 weeks of eligibility of the person
               for payment of that benefit,".

(2) The amendment made by sub-section (1) applies to payments made on or after
17 February 1983.