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 51
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Exempt amounts
SECTION 51-30
Welfare
Welfare | |||
Item | If you are: | ... the following amounts are exempt from income tax: | ... subject to these exceptions and special conditions: |
5.1 | an individual in receipt of periodic payments in the nature of maintenance | the payments | see section 51-50 |
5.1A | (Repealed by No 31 of 2011) | ||
5.1B | (Repealed by No 31 of 2011) | ||
5.1C | (Repealed by No 85 of 2013) | ||
5.2 | an individual in receipt of an ex-gratia payment from the Commonwealth known as disaster recovery payment for special category visa (subclass 444) holders for a disaster:
(a) that occurred in Australia during the 2014-15 *financial year or a later financial year; and (b) for which a determination under section 1061L of the Social Security Act 1991 has been made |
the payment | |
5.3 | (Repealed by No 85 of 2013) | ||
5.4 | (Repealed by No 85 of 2013) | ||
5.5 | an individual in receipt of a payment under the program established by the Commonwealth and known as the Support for Australia ' s Thalidomide Survivors program | the payment | none |
5.6 | an individual in receipt of a payment from the Thalidomide Australia Fixed Trust | the payment | the payment must be:
(a) made to you, or applied for your benefit, as a beneficiary of the Trust; or (b) made to you in respect of a beneficiary of the Trust |
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