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


124ZN

foreign aspects of income taxation

 

approved overseas project, income from

23AF

Australian-American Education Foundation, grant from


51-10

Commonwealth of Nations country officer, official salary and foreign income


768-100

consul and official staff member, official salary and foreign income


768-100

Defence Force member, foreign resident, pay and
allowances of


842-105

Defence Force member, pay and allowances from being on eligible duty


23AD

Defence Force member, pay and allowances from performing duties in operational areas


23AC

defence of Australia, overseas person’s income from assisting in Australia’s defence


842-105

diplomat and official staff member, official salary and foreign income


768-100

educational, scientific, religious or philanthropic society, income of a visiting representative of


842-105

expert, foreign resident, remuneration of

842-105

foreign society or association representative, income of


842-105

forex realisation gains, certain

775-20

government representative and members of the entourage, foreign resident, income of


842-105

OBU investment trusts for overseas charitable institutions


121EL(2)

OBU off-shore investment trusts, income to which subsection 121D(6) applies


121EL

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


768-105

Territory resident company or trust, income from sources outside Australia


24F

Territory resident, income from sources in a prescribed Territory


24G

United Nations, income from service with

23AB

United States projects, income from approved overseas projects


23AA