Income tax: Department of Ageing, Disability and Home Care (NSW) Attendant Care Program Direct Payment Pilot project

CR 2006/83 sets out the Commissioner's view on the tax treatment of payments received by recipients of disability care services funded by the Department of Ageing, Disability and Home Care (NSW) (the Department) who entered into an agreement to receive payments for the purpose of purchasing their attendant care services under the Attendant Care Program Direct Payment Pilot Project (pilot project).

The pilot project ran from November 2006 to 30 June 2008. The Department has approved the continuation of the direct funding model on an ongoing basis therefore CR 2006/83 is being replaced by CR 2009/17.