INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 53 - Various exempt payments  

Guide to Division 53  

SECTION 53-1   What this Division is about  


This Division tells you:

  • (a) about various payments that are wholly or partly exempt from income tax; and
  • (b) any special conditions 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
    53-10 Exemption of various types of payments
    53-15 (Repealed by No 13 of 2014)
    53-20 Exemption of similar Australian and United Kingdom veterans ' payments
    53-25 (Repealed by No 97 of 2008)


     

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