Statute
Section 1061ZZFN — Social Security Act 1991: Payments not subject to taxation
Text of the provision Official document
(1) An amount paid, or other benefit given, to a person under this Chapter is not subject to taxation under a law of the Commonwealth unless a provision of such a law expressly provides to the contrary. (2) However, subsection (1) does not affect the liability to taxation of a participating corporation for a subsidy or other amount paid to the corporation under this Chapter.
Official source: Federal Register of Legislation
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