Income Tax Assessment Act 1997
CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION PART 2-15 - NON-ASSESSABLE INCOME
Division 52 - Certain pensions, benefits and allowances are exempt from income tax
SECTION 52-1 What this Division is about
Certain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt.