INCOME TAX ASSESSMENT ACT 1997
CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION PART 2-15 - NON-ASSESSABLE INCOME
Division 55 - Payments that are not exempt from income tax
SECTION 55-1 What this Division is about
A variety of payments are not exempt from income tax even though they are similar in nature to payments that are wholly or partly exempt under this Part.