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-E - Exempt payments under the ABSTUDY scheme  

Guide to Subdivision 52-E

SECTION 52-130   52-130   What this Subdivision is about  


This Subdivision tells you:

  • (a) the payments under the ABSTUDY scheme that are wholly or partly exempt from income tax; and
  • (b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
  • (c) how to work out how much of a payment is exempt.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    52-131 Payments under ABSTUDY scheme
    52-132 Supplementary amount of payment
    52-133 Tax free amount of ordinary payment on death of partner if no bereavement payment payable
    52-134 Tax-free amount if you receive a bereavement lump sum payment


    View surrounding sectionsView surrounding sectionsBack to top


    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.