Commonwealth Numbered Acts

Income Tax Assessment Amendment Act (No. 3) 1984 No. 47 of 1984 - SECT 6

6. Section 23 of the Principal Act is amended by inserting after paragraph
(kd) the following paragraph:

''(ke) payments by way of rent subsidy made by, or by an authority of, the
Commonwealth, a State or a Territory pursuant to the scheme known as the
Mortgage and Rent Relief Scheme, where the payment is made to a person by
reason that the person pays, or is liable to pay, rent;''.