Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

View history reference
 View history note

Division 53 - Various exempt payments  

View history reference
 View history note

Guide to Division 53  

SECTION 53-1   What this Division is about  

View history reference

This Division tells you:

  • (a) about various payments that are wholly or partly exempt from income tax; and
  • (b) any special conditions 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.

    •  View history note


    TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    53-10 Exemption of various types of payments
    53-15 (Repealed by No 13 of 2014)
    53-20 Exemption of similar Australian and United Kingdom veterans ' payments
    53-25 Coronavirus economic response payment
    53-30 Territories Stolen Generations Redress Scheme payments are exempt

     

    Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

    CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

    The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.