Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-B
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Exempt payments under the Veterans
'
Entitlements Act 1986
Guide to Subdivision 52-B
SECTION 52-60
What this Subdivision is about
(a) the payments under the
Veterans
'
Entitlements Act 1986
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.
View history note
Hide history noteThis Subdivision tells you:
| Operative provisions | |
| 52-65 | How much of a veterans ' affairs payment is exempt? |
| 52-70 | Supplementary amounts of payments |
| 52-75 | Provisions of the Veterans ' Entitlements Act 1986 under which payments are made |
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