1 Name of determination
This determination is the Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions Amendment Determination 2012 (No. 1).
2 Commencement
This determination commences on the day after it is registered.
3 Amendment of Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011
Schedule 1 amends the Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011.
Schedule 1 Amendments
(section 3)
[1] Schedule 1, item 1
omit
This item covers an individual if:
insert
A class is individuals to whom all of the following apply:
[2] Schedule 1, subitem 1 (a)
omit
2010-11
insert
2010–11 or 2011–12
[3] Schedule 1, subitem 2 (1)
omit
(1) This item covers an individual if:
insert
(1) A class is individuals to whom all of the following apply:
[4] Schedule 1, paragraph 2 (1)(a)
omit
2010-11
insert
2010–11 or 2011–12
[5] Schedule 1, paragraph 2 (1)(d)
omit
[6] Schedule 1, paragraph 2 (1)(e)
omit
(e)
insert
(d)
[7] Schedule 1, item 3
omit
This item covers an individual if the individual is a recipient of an ex-gratia payment because they meet the following conditions:
insert
(1) A class is individuals who are recipients of ex-gratia payments because they meet the following conditions:
[8] Schedule 1, subitem 3 (ii)
omit
2010-11
insert
2010–11 or 2011–12
[9] Schedule 1, subitems 3 (iii) and (iv)
substitute
(iii) for an individual who was affected in the 2010–11 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2007–08, 2008–09 or 2009–10 income years; and
(iv) for an individual who was affected in the 2011–12 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2008–09, 2009–10 or 2010–11 income years.