Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

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History

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

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

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Div 52 inserted by No 121 of 1997.

Subdivision 52-CA - Exempt payments under the Military Rehabilitation and Compensation Act 2004  

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Subdiv 52-CA inserted by No 52 of 2004.

SECTION 52-112   What this Subdivision is about  

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This Subdivision tells you:

(a) the payments under the Military Rehabilitation and Compensation Act 2004 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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S 52-112 inserted by No 52 of 2004.

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