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  

Subdivision 52-CA - Exempt payments under the Military Rehabilitation and Compensation Act 2004  

SECTION 52-112   What this Subdivision is about  


This Subdivision tells you:

  • (a) the payments under the Military Rehabilitation and Compensation Act 2004 that are wholly or partly exempt from income tax; and
  • (b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
  • (c) how to work out how much of a payment is exempt.

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