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Are payments received by the taxpayer from Comcare for providing 'attendant care' services included in the assessable income of the taxpayer?

Yes. Payments received by the taxpayer from Comcare for providing 'attendant care' services are included in the assessable income of the taxpayer under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997).

The taxpayer provides 'attendant care' for a disabled person as defined under section 4 of the Safety, Rehabilitation and Compensation Act 1988 (SRCA). The disabled person is an 'employee' of Comcare under the SRCA. 'Attendant care' includes providing regular and essential personal care for the disabled person.

The taxpayer receives the payments for the provision of the 'attendant care' direct from Comcare on a regular basis in accordance with section 29 of the SRCA.

Payments received by the taxpayer from Comcare for 'attendant care services' are assessable income under section 6-5 of the ITAA 1997 as they constitute ordinary income. They are paid to the care provider pursuant to section 29 of the SRCA in discharge of the liability of the 'employee' to pay for those services. The payments are made on a regular basis and are received as a reward for the services the taxpayer provides.