Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

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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-CB - Exempt payments under the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006  

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Subdiv 52-CB heading substituted by No 59 of 2017, s 3 and Sch 1 item 28, effective 1 July 2017. The heading formerly read:

Subdivision 52-CB - Exempt payments under the Australian Participants in British Nuclear Tests (Treatment) Act 2006

Subdiv 52-CB inserted by No 136 of 2006, s 3 and Sch 1 item 6, applicable to assessments for the 2006-07 year of income and later years of income.

SECTION 52-117   Payments of travelling expenses and pharmaceutical supplement are exempt  

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52-117(1)    
A payment made to you under Part 3 (travelling expenses) of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 is exempt from income tax.

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S 52-117 amended by No 59 of 2017, s 3 and Sch 1 items 30 - 32, by inserting " (1) " before " A " , " (travelling expenses) " and " and British Commonwealth Occupation Force " , effective 1 July 2017.

52-117(2)    

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A payment of pharmaceutical supplement made to you under Part 3A of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 is exempt from income tax.

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S 52-117(2) inserted by No 59 of 2017, s 3 and Sch 1 item 33, effective 1 July 2017.

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S 52-117 inserted by No 136 of 2006, s 3 and Sch 1 item 6, applicable to assessments for the 2006-07 year of income and later years of income.

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