Income Tax Assessment Act 1997



Division 53 - Various exempt payments  

Operative provisions  

SECTION 53-10   53-10   Exemption of various types of payments  

This table tells you about the income tax treatment of various types of payments.

Exemption of various payments
Item This type of payment: ... made under: ... is exempt subject to these exceptions and special conditions:
1 Carer adjustment payment The power of the Commonwealth to make ex-gratia payments None
1A (Repealed by No 13 of 2014)
2 Disability services payment Part   III of the Disability Services Act 1986 None
3 - 4 (Repealed by No 13 of 2014)
4A (Repealed by No 97 of 2008)
4B (Repealed by No 109 of 2014)
4C Tobacco industry exit grant The program known as the Tobacco Growers Adjustment Assistance Programme 2006 As a condition of receiving the grant, you entered into an undertaking not to become the owner or operator of any agricultural *enterprise within 5 years after receiving the grant
4D (Repealed by No 13 of 2014)
5 Wounds and disability pension Not applicable The payment must be:
(a) of a kind specified in section 641 of the Income Tax (Earnings and Pensions) Act 2003 of the United Kingdom; and
(b) similar in nature to payments that are exempt under Division 52 or this Division


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