Income Tax Assessment Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS

PART 1-4 - CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS

Division 11 - Particular kinds of non-assessable income

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View history note

Subdivision 11-A - Lists of classes of exempt income

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View history note

SECTION 11-15

11-15 Ordinary or statutory income which is exempt

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Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

acute support packages for veterans and their families
	acute support packages for veterans and their families	52-185
agricultural industry exit grants
	tobacco industry exit grants	53-10
copyright collecting societies	51-43
Coronavirus economic response payment
	certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020	53-25
credit unions
	interest	23G
defence
	Defence Force member, allowances	51-5
	Defence Force member, compensation payments for loss of deployment allowance for warlike service	51-5
	Defence Force Ombudsman recommendation, reparation payments and additional payments in relation to	51-5
	F-111 Deseal/Reseal Ex-gratia Lump Sum Payments	51-5
	Former Reserve Defence Force member, compensation payments for loss of pay and/or allowances	51-5
	Reserve Defence Force member, pay and allowances	51-5
disasters
	2018 storms - relief payments	51-125
dividends or shares
	pooled development fund company dividend	124ZM
	pooled development fund company shares, income from sale of	124ZN
education and training
	Apprenticeship Wage Top-Up payment, recipient of	51-10
	bursary, educational allowance etc.	51-10 and 51-35
	Commonwealth Trade Learning Scholarship, recipient of	51-10
	CRAFT scheme, employer ' s income from	51-10
	early completion bonuses for apprentices	51-10 and 51-42
	Endeavour Awards, research fellowship under	51-10
	Endeavour Executive Award	51-10
	foreign student, scholarship and bursary to	842-105
	full-time student, income from a scholarship, bursary, other educational allowance or educational assistance	51-10 and 51-35
	isolated child, income for the provision of education of	51-10 and 51-40
	secondary student, income for the provision of education of	51-10 and 51-40
	Skills for Sustainability for Australian Apprentices payment, recipient of	51-10
	Tools for Your Trade payment (under the program known as the Australian Apprenticeships Incentives Program), recipient of	51-10
family assistance
	additional child care subsidy	52-150
	additional economic support payment 2020 or additional economic support payment 2021	52-150
	back to school bonus or single income family bonus	52-150
	child care subsidy	52-150
	clean energy advance	52-150
	economic security strategy payment to families	52-150
	economic support payment, first or second 2020 payment	52-150
	ETR payment	52-150
	ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012	52-162
	families, payments to, under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008	52-160
	family tax benefit	52-150
	Household Stimulus Package Act (No. 2) 2009 , payments under scheme determined under Schedule 4 to the	52-165
	single income family supplement	52-150
	stillborn baby payment	52-150
financial arrangements
	gains related to exempt income	230-30
financial transactions
	pooled development fund company dividends	124ZM
	pooled development fund company shares, income from sale of	124ZN
foreign aspects of income taxation
	approved overseas project, income from	23AF
	Australian-American Education Foundation, grant from	51-10
	Commonwealth of Nations country officer, official salary and foreign income	768-100
	consul and official staff member, official salary and foreign income	768-100
	Defence Force member, foreign resident, pay and allowances of	842-105
	Defence Force member, pay and allowances from being on eligible duty	23AD
	defence of Australia, overseas person ' s income from assisting in Australia ' s defence	842-105
	diplomat and official staff member, official salary and foreign income	768-100
	educational, scientific, religious or philanthropic society, income of a visiting representative of	842-105
	expert, foreign resident, remuneration of	842-105
	foreign society or association representative, income of	842-105
	forex realisation gains, certain	775-20
	government representative and members of the entourage, foreign resident, income of	842-105
	OBU investment trusts for overseas charitable institutions	121EL(2)
	OBU off-shore investment trusts, income to which subsection 121D(6) applies	121EL
	overseas charitable institutions, income from OBUs	121ELA(1)
	overseas employment income, resident, income of	23AG
	persecution victim, payments to	768-105
	press representative, foreign, income of	842-105
	resistance fighter and victim of wartime persecution, payments to	768-105
	United Nations, income from service with	23AB
	United States projects, income from approved overseas projects	23AA
[ foreign investment] (Repealed by No 78 of 2007 )
health
	Continence Aids Payment Scheme, payments under	52-175
interest
	judgement debt, personal injury	51-57
	unclaimed money and property	51-120
[ life assurance ] (Repealed by No 89 of 2000)
life insurance companies	Subdivision 320-B
National Disability Insurance Scheme
	NDIS amounts	52-180
non-cash benefits
	business benefit	23L(2)
	exempt fringe benefit	23L(1A)
prizes
	Prime Minister ' s Literary Awards	51-60
	Prime Minister ' s Prize for Australian History	51-60
	Prime Minister ' s Prize for Science	51-60
resale royalty collecting societies	51-45
shipping
	income from shipping activities	51-100
[ mining] (Repealed by No 66 of 2003)
[ small business retirement exemption] (Repealed by No 56 of 2010)
social security or like payments
	ABSTUDY scheme, payment under	Subdivision 52-E
	additional economic support payment 2020 or additional economic support payment 2021 under the Social Security Act 1991	52-10
	additional economic support payment 2020 or additional economic support payment 2021 under the Veterans ' Entitlements Act 1986	52-65
	Australian Victim of Terrorism Overseas Payment	52-10
	Better Start for Children with Disability initiative, Outer Regional and Remote payment under	52-172
	carer adjustment payment	53-10
	carers, 2005 one-off payment to, (carer payment related), 2005 one-off payment to carers (carer service pension related) or 2005 one-off payment to carers (carer allowance related)	52-10
	carers, 2006 one-off payment to, (carer payment related), 2006 one-off payment to carers (wife pension related), 2006 one-off payment to carers (partner service pension related), 2006 one-off payment to carers (carer service pension related) or 2006 one-off payment to carers (carer allowance related)	52-10
	carers, 2007 one-off payment to, (carer payment related), 2007 one-off payment to carers (wife pension related), 2007 one-off payment to carers (partner service pension related), 2007 one-off payment to carers (carer service pension related) or 2007 one-off payment to carers (carer allowance related)	52-10
	carers, 2008 one-off payment to, (carer payment related), 2008 one-off payment to carers (wife pension related), 2008 one-off payment to carers (partner service pension related), 2008 one-off payment to carers (carer service pension related) or 2008 one-off payment to carers (carer allowance related)	52-10
	carers, one-off payment to, (carer allowance related) or one-off payment to carers (carer payment related)	52-10
	carers, payments to, under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004	52-10
	carer supplement	52-10
	child disability assistance	Subdivision 52-A
	clean energy payment under the Social Security Act 1991	52-10
	clean energy payment under the Veterans ' Entitlements Act 1986	52-65
	clean energy payment under the scheme prepared under Part VII of the Veterans ' Entitlements Act 1986	52-65
	clean energy payment under the Military Rehabilitation and Compensation Act 2004	52-114
	clean energy payment under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004	52-114
	Commonwealth education or training payment	Subdivision 52-F
	cost of living payment 2022 under the Social Security Act 1991	52-10
	cost of living payment 2022 under the Veterans ' Entitlements Act 1986	52-65
	disability services payment	53-10
	economic security strategy payment under the Social Security Act 1991	52-10
	economic support payment, first or second 2020 payment under the Social Security Act 1991	52-10
	economic support payment, first or second 2020 payment under the Veterans ' Entitlements Act 1986	52-65
	education entry payment supplement under the Social Security Act 1991	52-10
	energy assistance payment, one-off payment under the Social Security Act 1991	52-10
	energy assistance payment, one-off payment under the Veterans ' Entitlements Act 1986	52-65
	ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012	52-162
	farm household allowance under the Farm Household Support Act 2014	Subdivision 52-A
	Helping Children with Autism package, Outer Regional and Remote payment under	52-170
	Household Stimulus Package Act (No. 2) 2009 , payments under the scheme determined under Schedule 4 to the	52-165
	pension bonus and pension bonus bereavement payment	52-10 and 52-65
	persecution victim, payments to	768-105
	pharmaceutical supplement for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force	Subdivision 52-CB
	pharmaceutical supplement for Australian surgical-medical team members	Subdivision 52-CC
	resistance fighter and victim of wartime persecution, payments to	768-105
	Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 , payments under the scheme determined under Schedule 4 to the	52-160
	Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 , payments under a scheme determined under item 1 of Schedule 2 to the	52-10
	Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 , payments under the scheme determined under Schedule 4 to the	52-10
	Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 , payments under a scheme determined under item 1 of Schedule 2 to the	52-10
	Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 , payments under the scheme determined under Schedule 4 to the	52-10
	Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 , payments under the scheme determined under item 1 of Schedule 2 to the	52-10
	Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 , payments under the scheme determined under Schedule 4 to the	52-10
	Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 , payments under the scheme determined under Schedule 2 to the	52-10
	social security payments	Subdivision 52-A
	training and learning bonus under the Social Security Act 1991	52-10
	travelling expenses for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force	Subdivision 52-CB
	travelling expenses for Australian surgical-medical team members	Subdivision 52-CC
	veteran, Australian and United Kingdom, payment to	53-20
	veteran, payment to	Subdivisions 52-B and 52-C
	Veterans ' Entitlements Act 1986 , lump sum payment under section 198N of the	52-65
	wounds and disability pension	53-10
	see also welfare
structured settlements and structured orders
	annuities and lump sums	Subdivisions 54-B , 54-C and 54-D
student
	see education and training
superannuation and related business
	approved deposit fund, continuously complying fixed interest, income from 25 May 1988 deposits	295-390 of the Income Tax (Transitional Provisions) Act 1997
	approved deposit fund, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993	295-405 (table item 1)
	approved deposit fund, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
	benefits from non-complying funds	305-5
	pooled superannuation trust, income from constitutionally protected funds	295-335 (table item 2)
	pooled superannuation trust, income from current pension liabilities of complying superannuation funds	295-400
	pooled superannuation trust, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
	superannuation fund, income from other assets used to meet current pension liabilities	295-390
	superannuation fund, income from segregated current pensions assets	295-385
	superannuation fund, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
	superannuation fund, regulated, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993	295-405 (table item 1)
Territories Stolen Generations Redress Scheme
	Territories Stolen Generations Redress Scheme payments	53-30
United Nations
	United Nations Service, income from	23AB
venture capital
	eligible venture capital investments, gain or profit from realisation of	51-54
	eligible venture capital investments by ESVCLPs, income derived from	51-52
	venture capital equity, gain or profit from realisation of	51-55
[ vice regal] (Repealed by No 97 of 2008 )
welfare
	Disaster recovery payments to special category visa (subclass 444) holders	51-30
	maintenance payment	51-30 and 51-50
	thalidomide payment - payment under the Support for Australia ' s Thalidomide Survivors program	51-30
	thalidomide payment - payment by the Thalidomide Australia Fixed Trust	51-30
	see also social security or like payments

Note:

The following provisions of the Income Tax Assessment Act 1936 give rise to notional exempt income and not exempt income. For this reason the provisions do not appear in the lists of kinds of exempt income.

The provisions are: paragraphs 384(1)(b) and 385(1)(b) , subsection 402(2) and section 403 .

View history note

History

Detailed history notes are not provided for individual amendments to s 11-15, as this section operates as a guide only. The following paragraph lists the amending Acts that have affected s 11-15.

S 11-15 amended by No 40 of 2022, No 14 of 2022, No 142 of 2021, No 141 of 2021, No 61 of 2021, No 107 of 2020, No 97 of 2020, No 38 of 2020, No 22 of 2020, No 42 of 2019, No 30 of 2019, No 124 of 2018, No 4 of 2018, No 128 of 2017, No 59 of 2017, No 46 of 2017, No 25 of 2017, No 22 of 2017, No 55 of 2016, No 128 of 2015, No 53 of 2015, No 2 of 2015, No 110 of 2014, No 109 of 2014, No 96 of 2014, No 35 of 2014; No 13 of 2014; No 70 of 2013; No 124 of 2013, No 105 of 2013, No 88 of 2013, No 85 of 2013, No 44 of 2013, No 5 of 2013, No 71 of 2012, No 58 of 2012, No 57 of 2012, No 50 of 2012, No 49 of 2012, No 12 of 2012 (as amended by No 110 of 2014), No 141 of 2011 (as amended by No 12 of 2012), No 129 of 2011, No 50 of 2011, No 41 of 2011, No 31 of 2011, No 93 of 2010, No 75 of 2010 , No 56 of 2010, No 19 of 2010 (as amended by No 117 of 2010), No 126 of 2009, No 118 of 2009, No 80 of 2009, No 52 of 2009 , No 50 of 2009, No 35 of 2009, No 25 of 2009, No 14 of 2009, No 4 of 2009, No 131 of 2008, No 97 of 2008 , No 38 of 2008 , No 19 of 2008, No 184 of 2007, No 183 of 2007, No 182 of 2007, No 143 of 2007 , No 114 of 2007, No 113 of 2007, No 82 of 2007, No 78 of 2007 , No 66 of 2007, No 15 of 2007, No 136 of 2006, No 101 of 2006 (as amended by No 8 of 2010), No 58 of 2006, No 41 of 2006, No 66 of 2005, No 55 of 2005 (as amended by No 41 of 2018), No 23 of 2005, No 101 of 2004, No 60 of 2004, No 59 of 2004, No 66 of 2003, No 65 of 2003, No 139 of 2002, No 136 of 2002, No 57 of 2002, No 77 of 2001, No 144 of 2000, No 89 of 2000, No 76 of 2000, No 165 of 1999, No 93 of 1999, No 83 of 1999, No 60 of 1999, No 54 of 1999, No 13 of 1999, No 128 of 1998, No 45 of 1998, No 196 of 1997 and No 179 of 1997, No 121 of 1997 and No 102 of 1998.

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