Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 842
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Exempt Australian source income and gains of foreign residents
Subdivision 842-B
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Some items of Australian source income of foreign residents that are exempt from income tax
SECTION 842-105
842-105
Amounts of Australian source ordinary income and statutory income that are exempt
The amounts of *ordinary income and *statutory income covered by the table are exempt from income tax. In some cases, the exemption is subject to exceptions or special conditions, or both.
View history note
Hide history noteThe amounts of *ordinary income and *statutory income covered by the table are exempt from income tax. In some cases, the exemption is subject to exceptions or special conditions, or both.
Note 1:
Ordinary and statutory income that is exempt from income tax is called exempt income: see section 6-20 . The note to subsection 6-15(2) describes some of the other consequences of it being exempt income.
Note 2:
Even if an exempt payment is made to you, the Commissioner can still require you to lodge an income tax return or information under section 161 of the Income Tax Assessment Act 1936 .
| Exempt amounts | |||
| Item | If you are: | the following amounts are exempt from income tax: | subject to these exceptions and special conditions: |
| 1 | a foreign resident | your remuneration paid by an *Australian government agency | the remuneration is paid to you:
(a) for expert advice to that agency; or (b) as a member of a Royal Commission |
| 2 | a foreign resident who is:
(a) the representative of the government of a foreign country, visiting Australia on behalf of that government; or (b) a member of the entourage of such a representative |
your *ordinary income, and your *statutory income, in your official capacity as such a representative or member | none |
| 3 | a foreign resident visiting Australia:
(a) in the capacity of representative of any society or association established for educational, scientific, religious or philanthropic purposes; and (b) for the purpose of attending an international conference, or for the purpose of carrying on investigation or research for the society or association |
your *ordinary income, and your *statutory income, in that capacity | none |
| 4 | a foreign resident visiting Australia:
(a) in the capacity of representative of the media outside Australia; and (b) for the purpose of reporting the proceedings relating to any of the matters referred to in items 2 and 3 |
your *ordinary income, and your *statutory income, in that capacity | none |
| 5 | a member of the naval, military or air forces of the government of a foreign country | pay and allowances you earn in Australia as a member of those forces | the pay and allowances are not paid or provided by the Commonwealth |
| 6 | a foreign resident visiting Australia | your *ordinary income, and your *statutory income, that:
(a) is from an occupation you carry on while in Australia; and (b) is not exempt from income tax in the country where you are ordinarily resident |
in the opinion of the Minister, the visit and occupation are principally directed to assisting in the defence of Australia |
| 7 | (a) a foreign resident pursuing in Australia a course of study or training; and
(b) in Australia for the sole purpose of pursuing that course |
your *ordinary income, and your *statutory income, by way of a scholarship, bursary, or other educational allowance, provided by the Commonwealth | none |
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