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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 52 - Certain pensions, benefits and allowances are exempt from income tax    View history reference

Subdivision 52-E - Exempt payments under the ABSTUDY scheme    View history reference

Guide to Subdivision 52-E

SECTION 52-130  

52-130  What this Subdivision is about  

 View history reference [No equivalent]

This Subdivision tells you:

(a) the payments under the ABSTUDY scheme that are wholly or partly exempt from income tax; and
(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
(c) how to work out how much of a payment is exempt.


TABLE OF SECTIONS

Operative provisions
52-131Payments under ABSTUDY scheme
52-132Supplementary amount of payment
52-133Tax free amount of ordinary payment on death of partner if no bereavement payment payable
52-134Tax-free amount if you receive a bereavement lump sum payment


 



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