Income Tax Assessment Act 1997
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|1A||(Repealed by No 13 of 2014)|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|3 - 4||(Repealed by No 13 of 2014)|
|4A||(Repealed by No 97 of 2008)|
|4B||(Repealed by No 109 of 2014)|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|4D||(Repealed by No 13 of 2014)|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|
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.