Tax exemption for government payments and allowances

People affected by bushfires declared as disasters can apply for various payments, including:

  • disaster recovery payment – one off tax-exempt payment
  • disaster recovery allowance – tax-exempt short-term income support
  • for New South Wales volunteer firefighters – tax-exempt payments of up to $300 per day, and up to a total of $6000 per person for self-employed individuals or those employed by small/medium business if called out for more than 10 days during the fire season
  • payments that are normally taxable under the Disaster Recovery Funding Arrangements, including grants to small business and farmers, will also be exempt from tax.

https://www.disasterassist.gov.au/Pages/home.aspx