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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 51 - Exempt amounts    View history reference

SECTION 51-50  Maintenance payments to a spouse or child  

 View history reference ITAA 36

51-50(1)  

This section sets out the conditions on which a periodic payment, in the nature of maintenance, that:


(a) is made by an individual (the maintenance payer ); or


(b) is attributable to a payment made by an individual (also the maintenance payer );

is exempt from income tax under item 5.1 of the table in section 51-30.

51-50(2)  

The maintenance payment is exempt from income tax only if it is made:


(a) to an individual who is or has been the maintenance payer's *spouse; or


(b) to or for the benefit of an individual who is or has been:


(i) a *child of the maintenance payer; or

(ii) a child who is or has been a child of an individual who is or has been a *spouse of the maintenance payer.

51-50(3)  

The maintenance payment is not exempt if, in order to make it or a payment to which it is attributable, the maintenance payer:


(a) divested any income-producing assets; or


(b) diverted *ordinary income or *statutory income upon which the maintenance payer would otherwise have been liable to income tax.


 



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