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Change year: 2010

Section 194A Early childcare supplement

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Amendments

Section 194A inserted by Social Welfare Law Reform and Pensions Act 2006 section 47 from 1 April 2006.

Early childcare supplement payable under Part 4A (inserted by the Social Welfare Law Reform and Pensions Act 2006) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

Is early childcare supplement taxable?

Early childcare supplement is exempt from income tax and is not to be taken into account when computing income for tax purposes.

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