| Links from Section 192C | ||
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| Act | Linked to | Context |
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Nursing Homes Support Scheme Act 2009 |
(1) Notwithstanding any other provision of the Income Tax Acts, a person in receipt of care services shall be exempt from income tax in respect of any State support provided to the person under section 12(2) of the Nursing Homes Support Scheme Act 2009 and the payment shall not be reckoned in computing the person’s income for the purposes of the Income Tax Acts. |
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Nursing Homes Support Scheme Act 2009 |
(3) In this section “care services” and “State support” have the same meaning as in the Nursing Homes Support Scheme Act 2009. |
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section 12(2) |
(1) Notwithstanding any other provision of the Income Tax Acts, a person in receipt of care services shall be exempt from income tax in respect of any State support provided to the person under section 12(2) of the Nursing Homes Support Scheme Act 2009 and the payment shall not be reckoned in computing the person’s income for the purposes of the Income Tax Acts. |
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| Links to Section 192C (from within TaxSource Total) | ||
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None |
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