Section 192C Exemption in respect of payments of State support

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Amendments

Section 192C inserted by Nursing Homes Support Scheme Act 2009 section 48 from a day to be appointed for the Minister for Health and Children.

(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.

Is care service income taxed?

Care service income received under the Nursing Home Support Scheme Act 2009 is exempt from tax.

(2) Notwithstanding any provision of the Income Tax Acts, any payment referred to in subsection (1) shall be paid without deduction of income tax.

is care service income subject to withholding tax?

(2) No.

(3) In this section "care services" and "State support" have the same meaning as in the Nursing Homes Support Scheme Act 2009.