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 53
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Various exempt payments
Guide to Division 53
SECTION 53-1
What this Division is about
(a) about various payments that are wholly or partly exempt from income tax; and
(b) any special conditions 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 Division tells you:
| Operative provisions | |
| 53-10 | Exemption of various types of payments |
| 53-15 | (Repealed by No 13 of 2014) |
| 53-20 | Exemption of similar Australian and United Kingdom veterans ' payments |
| 53-25 | Coronavirus economic response payment |
| 53-30 | Territories Stolen Generations Redress Scheme payments are exempt |
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