Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 11 Exempt income
Division 2 Lists of exempt income
Income Tax Assessment Act 1997
138 Section 11-15 (table items headed "family assistance" and foreign aspects of income taxation)
Repeal the items, substitute:
family assistance |
|
baby bonus |
52-150 |
back to school bonus or single income family bonus |
52-150 |
child care benefit |
52-150 |
child care rebate |
52-150 |
economic security strategy payment to families |
52-150 |
families, payments to, under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 |
52-160 |
family tax benefit |
52-150 |
Household Stimulus Package Act (No. 2) 2009, payments under scheme determined under Schedule 4 to the |
52-165 |
maternity immunisation allowance |
52-150 |
financial arrangements |
|
gains related to exempt income |
230-30 |
financial transactions |
|
infrastructure borrowings, income in relation to |
159GZZZZE |
pooled development fund company dividends |
124ZM |
pooled development fund company shares, income from sale of |
|
foreign aspects of income taxation |
|
approved overseas project, income from |
23AF |
Australian-American Education Foundation, grant from |
|
Commonwealth of Nations country officer, official salary and foreign income |
|
consul and official staff member, official salary and foreign income |
|
Defence Force member, foreign resident, pay and
|
|
Defence Force member, pay and allowances from being on eligible duty |
|
Defence Force member, pay and allowances from performing duties in operational areas |
|
defence of Australia, overseas persons income from assisting in Australias defence |
|
diplomat and official staff member, official salary and foreign income |
|
educational, scientific, religious or philanthropic society, income of a visiting representative of |
|
expert, foreign resident, remuneration of |
842-105 |
foreign society or association representative, income of |
|
forex realisation gains, certain |
775-20 |
government representative and members of the entourage, foreign resident, income of |
|
OBU investment trusts for overseas charitable institutions |
|
OBU off-shore investment trusts, income to which subsection 121D(6) applies |
|
overseas charitable institutions, income from OBUs |
121ELA(1) |
overseas employment income, resident, income of |
23AG |
persecution victim, payments to |
768-105 |
press representative, foreign, income of |
842-105 |
resistance fighter and victim of wartime persecution, payments to |
|
Territory resident company or trust, income from sources outside Australia |
|
Territory resident, income from sources in a prescribed Territory |
|
United Nations, income from service with |
23AB |
United States projects, income from approved overseas projects |
|