A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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 51-30  Welfare  

 View history reference ITAA 36

Welfare
ItemIf you are:... the following amounts are exempt from income tax:... subject to these exceptions and special conditions:
5.1an individual in receipt of periodic payments in the nature of maintenancethe paymentssee section 51-50
..........
5.1A(Repealed by No 31 of 2011)
..........
5.1B(Repealed by No 31 of 2011)
..........
5.1C(Repealed by No 85 of 2013)
..........
5.2an individual in receipt of an ex-gratia payment from the Commonwealth known as disaster recovery payment for special category visa (subclass 444) holders for a disaster:
(a) that occurred in Australia during the 2014-15 *financial year or a later financial year; and
(b) for which a determination under section 1061L of the Social Security Act 1991 has been made
the payment 
..........
5.3(Repealed by No 85 of 2013)
..........
5.4(Repealed by No 85 of 2013)
..........
5.5(Repealed by No 50 of 2011)
..........
5.6an individual in receipt of a payment from the Thalidomide Australia Fixed Trustthe paymentthe payment must be:
(a) made to you, or applied for your benefit, as a beneficiary of the Trust; or
(b) made to you in respect of a beneficiary of the Trust


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page