Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

View history reference

Division 52 - Certain pensions, benefits and allowances are exempt from income tax

Subdivision 52-B - Exempt payments under the Veterans ' Entitlements Act 1986

Guide to Subdivision 52-B

SECTION 52-60 What this Subdivision is about

This Subdivision tells you:

(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

TABLE OF SECTIONS

**TABLE OF SECTIONS**
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