Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-H - Other exempt payments  

SECTION 52-185  

52-185   Acute support packages are exempt  

Payments under an instrument made under any of the following are exempt from income tax:

(a)    section 268B of the Military Rehabilitation and Compensation Act 2004 ;

(b)    section 41B of the Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988 ;

(c)    section 115S of the Veterans ' Entitlements Act 1986 .