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09 Jun 11 Temporary Flood Reconstruction Levy exemptions

The Treasurer has made a legislative instrument which provides specific exemptions from the flood and cyclone reconstruction levy for classes of individuals who have been affected by a disaster in 2010-2011: Income Tax – Temporary Flood Reconstruction Levy Exemptions 2011 (Legislative Instrument F2011L00981; made 26 May 2011; registered 8 June 2011).

Those classes of individuals are:

  • persons who are eligible for an Australian Government Disaster Recovery Payment (AGDRP) for a disaster event in 2010-2011 and who receive the payment by 30 June 2012
  • those directly affected by a Natural Disaster Relief and Recovery Arrangements (NDRRA) declared disaster in 2010-2011 and who would have met the AGDRP criteria, and
  • New Zealand non-protected special category visa holders who receive an ex-gratia payment from the Australian Government by 30 June 2012 in relation to a disaster that occurred in 2010-2011.