Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

View history reference

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

Subdivision 52-E - Exempt payments under the ABSTUDY scheme

Guide to Subdivision 52-E

SECTION 52-130

52-130 What this Subdivision is about

View history reference

This Subdivision tells you:

(a) the payments under the ABSTUDY scheme that are wholly or partly exempt from income tax; and

(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
52-131	Payments under ABSTUDY scheme
52-132	Supplementary amount of payment
52-133	Tax free amount of ordinary payment on death of partner if no bereavement payment payable
52-134	Tax-free amount if you receive a bereavement lump sum payment