Income Tax Assessment Act 1997
CHAPTER 1
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INTRODUCTION AND CORE PROVISIONS
PART 1-4
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CHECKLISTS OF WHAT IS COVERED BY CONCEPTS USED IN THE CORE PROVISIONS
Division 11
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Particular kinds of non-assessable income
Subdivision 11-A
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Lists of classes of exempt income
SECTION 11-15
11-15
Ordinary or statutory income which is exempt
Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .
View history note
Hide history noteProvisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .
| acute support packages for veterans and their families | ||
| acute support packages for veterans and their families | 52-185 | |
| agricultural industry exit grants | ||
| tobacco industry exit grants | 53-10 | |
| copyright collecting societies | 51-43 | |
| Coronavirus economic response payment | ||
| certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 | 53-25 | |
| credit unions | ||
| interest | 23G | |
| defence | ||
| Defence Force member, allowances | 51-5 | |
| Defence Force member, compensation payments for loss of deployment allowance for warlike service | 51-5 | |
| Defence Force Ombudsman recommendation, reparation payments and additional payments in relation to | 51-5 | |
| F-111 Deseal/Reseal Ex-gratia Lump Sum Payments | 51-5 | |
| Former Reserve Defence Force member, compensation payments for loss of pay and/or allowances | 51-5 | |
| Reserve Defence Force member, pay and allowances | 51-5 | |
| disasters | ||
| 2018 storms - relief payments | 51-125 | |
| dividends or shares | ||
| pooled development fund company dividend | 124ZM | |
| pooled development fund company shares, income from sale of | 124ZN | |
| education and training | ||
| Apprenticeship Wage Top-Up payment, recipient of | 51-10 | |
| bursary, educational allowance etc. | 51-10 and 51-35 | |
| Commonwealth Trade Learning Scholarship, recipient of | 51-10 | |
| CRAFT scheme, employer ' s income from | 51-10 | |
| early completion bonuses for apprentices | 51-10 and 51-42 | |
| Endeavour Awards, research fellowship under | 51-10 | |
| Endeavour Executive Award | 51-10 | |
| foreign student, scholarship and bursary to | 842-105 | |
| full-time student, income from a scholarship, bursary, other educational allowance or educational assistance | 51-10 and 51-35 | |
| isolated child, income for the provision of education of | 51-10 and 51-40 | |
| secondary student, income for the provision of education of | 51-10 and 51-40 | |
| Skills for Sustainability for Australian Apprentices payment, recipient of | 51-10 | |
| Tools for Your Trade payment (under the program known as the Australian Apprenticeships Incentives Program), recipient of | 51-10 | |
| family assistance | ||
| additional child care subsidy | 52-150 | |
| additional economic support payment 2020 or additional economic support payment 2021 | 52-150 | |
| back to school bonus or single income family bonus | 52-150 | |
| child care subsidy | 52-150 | |
| clean energy advance | 52-150 | |
| economic security strategy payment to families | 52-150 | |
| economic support payment, first or second 2020 payment | 52-150 | |
| ETR payment | 52-150 | |
| ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 | 52-162 | |
| 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 | |
| single income family supplement | 52-150 | |
| stillborn baby payment | 52-150 | |
| financial arrangements | ||
| gains related to exempt income | 230-30 | |
| financial transactions | ||
| 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 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 | |
| United Nations, income from service with | 23AB | |
| United States projects, income from approved overseas projects | 23AA | |
| [ foreign investment] (Repealed by No 78 of 2007 ) | ||
| health | ||
| Continence Aids Payment Scheme, payments under | 52-175 | |
| interest | ||
| judgement debt, personal injury | 51-57 | |
| unclaimed money and property | 51-120 | |
| [ life assurance ] (Repealed by No 89 of 2000) | ||
| life insurance companies | Subdivision 320-B | |
| National Disability Insurance Scheme | ||
| NDIS amounts | 52-180 | |
| non-cash benefits | ||
| business benefit | 23L(2) | |
| exempt fringe benefit | 23L(1A) | |
| prizes | ||
| Prime Minister ' s Literary Awards | 51-60 | |
| Prime Minister ' s Prize for Australian History | 51-60 | |
| Prime Minister ' s Prize for Science | 51-60 | |
| resale royalty collecting societies | 51-45 | |
| shipping | ||
| income from shipping activities | 51-100 | |
| [ mining] (Repealed by No 66 of 2003) | ||
| [ small business retirement exemption] (Repealed by No 56 of 2010) | ||
| social security or like payments | ||
| ABSTUDY scheme, payment under | Subdivision 52-E | |
| additional economic support payment 2020 or additional economic support payment 2021 under the Social Security Act 1991 | 52-10 | |
| additional economic support payment 2020 or additional economic support payment 2021 under the Veterans ' Entitlements Act 1986 | 52-65 | |
| Australian Victim of Terrorism Overseas Payment | 52-10 | |
| Better Start for Children with Disability initiative, Outer Regional and Remote payment under | 52-172 | |
| carer adjustment payment | 53-10 | |
| carers, 2005 one-off payment to, (carer payment related), 2005 one-off payment to carers (carer service pension related) or 2005 one-off payment to carers (carer allowance related) | 52-10 | |
| carers, 2006 one-off payment to, (carer payment related), 2006 one-off payment to carers (wife pension related), 2006 one-off payment to carers (partner service pension related), 2006 one-off payment to carers (carer service pension related) or 2006 one-off payment to carers (carer allowance related) | 52-10 | |
| carers, 2007 one-off payment to, (carer payment related), 2007 one-off payment to carers (wife pension related), 2007 one-off payment to carers (partner service pension related), 2007 one-off payment to carers (carer service pension related) or 2007 one-off payment to carers (carer allowance related) | 52-10 | |
| carers, 2008 one-off payment to, (carer payment related), 2008 one-off payment to carers (wife pension related), 2008 one-off payment to carers (partner service pension related), 2008 one-off payment to carers (carer service pension related) or 2008 one-off payment to carers (carer allowance related) | 52-10 | |
| carers, one-off payment to, (carer allowance related) or one-off payment to carers (carer payment related) | 52-10 | |
| carers, payments to, under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004 | 52-10 | |
| carer supplement | 52-10 | |
| child disability assistance | Subdivision 52-A | |
| clean energy payment under the Social Security Act 1991 | 52-10 | |
| clean energy payment under the Veterans ' Entitlements Act 1986 | 52-65 | |
| clean energy payment under the scheme prepared under Part VII of the Veterans ' Entitlements Act 1986 | 52-65 | |
| clean energy payment under the Military Rehabilitation and Compensation Act 2004 | 52-114 | |
| clean energy payment under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004 | 52-114 | |
| Commonwealth education or training payment | Subdivision 52-F | |
| cost of living payment 2022 under the Social Security Act 1991 | 52-10 | |
| cost of living payment 2022 under the Veterans ' Entitlements Act 1986 | 52-65 | |
| disability services payment | 53-10 | |
| economic security strategy payment under the Social Security Act 1991 | 52-10 | |
| economic support payment, first or second 2020 payment under the Social Security Act 1991 | 52-10 | |
| economic support payment, first or second 2020 payment under the Veterans ' Entitlements Act 1986 | 52-65 | |
| education entry payment supplement under the Social Security Act 1991 | 52-10 | |
| energy assistance payment, one-off payment under the Social Security Act 1991 | 52-10 | |
| energy assistance payment, one-off payment under the Veterans ' Entitlements Act 1986 | 52-65 | |
| ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 | 52-162 | |
| farm household allowance under the Farm Household Support Act 2014 | Subdivision 52-A | |
| Helping Children with Autism package, Outer Regional and Remote payment under | 52-170 | |
| Household Stimulus Package Act (No. 2) 2009 , payments under the scheme determined under Schedule 4 to the | 52-165 | |
| pension bonus and pension bonus bereavement payment | 52-10 and 52-65 | |
| persecution victim, payments to | 768-105 | |
| pharmaceutical supplement for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force | Subdivision 52-CB | |
| pharmaceutical supplement for Australian surgical-medical team members | Subdivision 52-CC | |
| resistance fighter and victim of wartime persecution, payments to | 768-105 | |
| Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 , payments under the scheme determined under Schedule 4 to the | 52-160 | |
| Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 , payments under a scheme determined under item 1 of Schedule 2 to the | 52-10 | |
| Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 , payments under the scheme determined under Schedule 4 to the | 52-10 | |
| Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 , payments under a scheme determined under item 1 of Schedule 2 to the | 52-10 | |
| Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 , payments under the scheme determined under Schedule 4 to the | 52-10 | |
| Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 , payments under the scheme determined under item 1 of Schedule 2 to the | 52-10 | |
| Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 , payments under the scheme determined under Schedule 4 to the | 52-10 | |
| Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 , payments under the scheme determined under Schedule 2 to the | 52-10 | |
| social security payments | Subdivision 52-A | |
| training and learning bonus under the Social Security Act 1991 | 52-10 | |
| travelling expenses for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force | Subdivision 52-CB | |
| travelling expenses for Australian surgical-medical team members | Subdivision 52-CC | |
| veteran, Australian and United Kingdom, payment to | 53-20 | |
| veteran, payment to | Subdivisions 52-B and 52-C | |
| Veterans ' Entitlements Act 1986 , lump sum payment under section 198N of the | 52-65 | |
| wounds and disability pension | 53-10 | |
| see also welfare | ||
| structured settlements and structured orders | ||
| annuities and lump sums | Subdivisions 54-B , 54-C and 54-D | |
| student | ||
| see education and training | ||
| superannuation and related business | ||
| approved deposit fund, continuously complying fixed interest, income from 25 May 1988 deposits | 295-390 of the Income Tax (Transitional Provisions) Act 1997 | |
| approved deposit fund, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993 | 295-405 (table item 1) | |
| approved deposit fund, non-reversionary bonuses on policies of life assurance | 295-335 (table item 1) | |
| benefits from non-complying funds | 305-5 | |
| pooled superannuation trust, income from constitutionally protected funds | 295-335 (table item 2) | |
| pooled superannuation trust, income from current pension liabilities of complying superannuation funds | 295-400 | |
| pooled superannuation trust, non-reversionary bonuses on policies of life assurance | 295-335 (table item 1) | |
| superannuation fund, income from other assets used to meet current pension liabilities | 295-390 | |
| superannuation fund, income from segregated current pensions assets | 295-385 | |
| superannuation fund, non-reversionary bonuses on policies of life assurance | 295-335 (table item 1) | |
| superannuation fund, regulated, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993 | 295-405 (table item 1) | |
| Territories Stolen Generations Redress Scheme | ||
| Territories Stolen Generations Redress Scheme payments | 53-30 | |
| United Nations | ||
| United Nations Service, income from | 23AB | |
| venture capital | ||
| eligible venture capital investments, gain or profit from realisation of | 51-54 | |
| eligible venture capital investments by ESVCLPs, income derived from | 51-52 | |
| venture capital equity, gain or profit from realisation of | 51-55 | |
| [ vice regal] (Repealed by No 97 of 2008 ) | ||
| welfare | ||
| Disaster recovery payments to special category visa (subclass 444) holders | 51-30 | |
| maintenance payment | 51-30 and 51-50 | |
| thalidomide payment - payment under the Support for Australia ' s Thalidomide Survivors program | 51-30 | |
| thalidomide payment - payment by the Thalidomide Australia Fixed Trust | 51-30 | |
| see also social security or like payments |
Note:
The following provisions of the Income Tax Assessment Act 1936 give rise to notional exempt income and not exempt income. For this reason the provisions do not appear in the lists of kinds of exempt income.
The provisions are: paragraphs 384(1)(b) and 385(1)(b) , subsection 402(2) and section 403 .
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