Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 11 Exempt income
Division 2 Lists of exempt income
Income Tax Assessment Act 1997
140 Section 11-15 (after table item headed "life-insurance companies")
Insert:
|
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 |
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