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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 53-20  

53-20  Exemption of similar Australian and United Kingdom veterans' payments  

 View history reference ITAA 36
The following payments made by the Government of Australia, or the Government of the United Kingdom, are exempt from income tax:


(a) payments similar to payments under the Veterans' Entitlements Act 1986 that are exempt under Subdivision 52-B ;


(b) payments similar to payments that are made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 and are exempt under Subdivision 52-C .


 



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