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
A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax. 52-120(2)
A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-CC
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Exempt payments under the Treatment Benefits (Special Access) Act 2019
SECTION 52-120
Payments of travelling expenses and pharmaceutical supplement are exempt
52-120(1)
A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax. 52-120(2)
A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.
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