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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 53 - Various exempt payments    View history reference

Operative provisions  

SECTION 53-10  

53-10  Exemption of various types of payments  

 View history reference ITAA 36
This table tells you about the income tax treatment of various types of payments.
Exemption of various payments
ItemThis type of payment:... made under:... is exempt subject to these exceptions and special conditions:
1Carer adjustment paymentThe power of the Commonwealth to make ex-gratia paymentsNone
.......... .
1A(Repealed by No 13 of 2014)  
.......... .
2Disability services paymentPart   III of the Disability Services Act 1986None
.......... .
3 - 4(Repealed by No 13 of 2014)  
.......... .
4A(Repealed by No 97 of 2008)  
.......... .
4B(Repealed by No 109 of 2014)  
.......... .
4CTobacco industry exit grantThe program known as the Tobacco Growers Adjustment Assistance Programme 2006As a condition of receiving the grant, you entered into an undertaking not to become the owner or operator of any agricultural *enterprise within 5 years after receiving the grant
.......... .
4D(Repealed by No 13 of 2014)  
.......... .
5Wounds and disability pensionNot applicableThe payment must be:
   (a)of a kind specified in section 641 of the Income Tax (Earnings and Pensions) Act 2003 of the United Kingdom; and
   (b)similar in nature to payments that are exempt under Division 52 or this Division


 



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