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Tax Laws Amendment (2008 Measures No. 3) Bill 2008

Schedule 3 Austudy rent assistance

   

Income Tax Assessment Act 1997

1  Section 52-15 (cell at table item 4, column headed “the supplementary amount is the total of:”)

Repeal the cell, substitute:

(a) so much of the payment as is included by way of rental assistance; and

(b) so much of the payment as is included by way of remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance

2  Application

The amendment made by this Schedule applies to assessments for the 2007-08 income year and later income years.