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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-G - Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999    View history reference

SECTION 52-150  

52-150  Family assistance payments are exempt  

 View history reference [No equivalent]
A payment of child care benefit, child care rebate, family tax benefit, stillborn baby payment, economic security strategy payment to families, back to school bonus, single income family bonus, clean energy advance, single income family supplement or ETR payment made to you under the A New Tax System (Family Assistance) (Administration) Act 1999 is exempt from income tax.

[CCH Note: S 52-150 will be amended by No 22 of 2017, s 3 and Sch 2 item 8, by substituting "subsidy, additional child care subsidy" for "benefit, child care rebate", effective 2 July 2018.]

52-150(2)  

(Repealed by No 12 of 2012)


 



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