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
An *NDIS amount *derived by a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) is exempt from income tax.
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-H
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Other exempt payments
SECTION 52-180
52-180
National Disability Insurance Scheme amounts are exempt
An *NDIS amount *derived by a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) is exempt from income tax.
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