Income Tax Assessment Act 1997



Division 51 - Exempt amounts  

SECTION 51-50   Maintenance payments to a spouse or child  

This section sets out the conditions on which a periodic payment, in the nature of maintenance, that:

(a) is made by an individual (the maintenance payer ); or

(b) is attributable to a payment made by an individual (also the maintenance payer );

is exempt from income tax under item 5.1 of the table in section 51-30.

The maintenance payment is exempt from income tax only if it is made:

(a) to an individual who is or has been the maintenance payer's *spouse; or

(b) to or for the benefit of an individual who is or has been:

(i) a *child of the maintenance payer; or

(ii) a child who is or has been a child of an individual who is or has been a *spouse of the maintenance payer.

The maintenance payment is not exempt if, in order to make it or a payment to which it is attributable, the maintenance payer:

(a) divested any income-producing assets; or

(b) diverted *ordinary income or *statutory income upon which the maintenance payer would otherwise have been liable to income tax.


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