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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 51-60  Prime Minister ' s Prizes  

 View history reference [No equivalent]

51-60(1)  

To the extent that the Prime Minister ' s Prize for Australian History would otherwise be assessable income, it is exempt from income tax.

51-60(2)  

To the extent that the Prime Minister ' s Prize for Science would otherwise be assessable income, it is exempt from income tax.

51-60(3)  

To the extent that a Prime Minister ' s Literary Award would otherwise be assessable income, it is exempt from income tax.

Archived:

Former s 51-60 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 230, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .


 



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