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-H - Other exempt payments  

SECTION 52-175  

52-175   Continence aids payments are exempt  

Payments under the scheme known as the Continence Aids Payment Scheme are exempt from income tax.