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|1A||(Repealed by No 13 of 2014)|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|3 - 4||(Repealed by No 13 of 2014)|
|4A||(Repealed by No 97 of 2008)|
|4B||(Repealed by No 109 of 2014)|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|4D||(Repealed by No 13 of 2014)|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|
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