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 52-165  

52-165   Household stimulus payments are exempt  

Payments under the scheme determined under Schedule 4 to the Household Stimulus Package Act (No 2) 2009 are exempt from income tax.