Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 51 - 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5.1A (Repealed by No 31 of 2011)
5.1B (Repealed by No 31 of 2011)
5.1C (Repealed by No 85 of 2013)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5.3 (Repealed by No 85 of 2013)
5.4 (Repealed by No 85 of 2013)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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