Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

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

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Subdivision 52-C - Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986  

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SECTION 52-100   What this Subdivision is about  

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This Subdivision tells you:

  • (a) the payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 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
  • (c) how to work out how much of a payment is exempt.

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