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 52-180  

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.