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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

Guide to Division 53  

SECTION 53-1  What this Division is about  

 View history reference [No equivalent]

This Division tells you:

(a) about various payments that are wholly or partly exempt from income tax; and
(b) any special conditions 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
53-10Exemption of various types of payments
53-15(Repealed by No 13 of 2014)
53-20Exemption of similar Australian and United Kingdom veterans' payments
53-25(Repealed by No 97 of 2008)


 



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