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-G - Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999  

SECTION 52-150   52-150   Family assistance payments are exempt  


A payment of child care subsidy, additional child care subsidy, family tax benefit, stillborn baby payment, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, single income family supplement or ETR payment made to you under the A New Tax System (Family Assistance) (Administration) Act 1999 is exempt from income tax.

52-150(2)  
(Repealed by No 12 of 2012)


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