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 59
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Particular amounts of non-assessable non-exempt income
Operative provisions
SECTION 59-110
59-110
Payment to victim following perpetrator contributions release order
A payment made by the Commissioner of an amount mentioned in subsection 139-160(1) in Schedule 1 to the Taxation Administration Act 1953 is not assessable income and is not * exempt income.
View history note
Hide history noteA payment made by the Commissioner of an amount mentioned in subsection 139-160(1) in Schedule 1 to the Taxation Administration Act 1953 is not assessable income and is not * exempt income.
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