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INCOME TAX ASSESSMENT ACT 1997 - SECT 51.30

Welfare

 

Welfare




Item




If you are:


... the following amounts are exempt from income tax:

... subject to these exceptions and special conditions:

5.1

an individual in receipt of periodic payments in the nature of maintenance

the payments

see section 51-50

5.2

an 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

 

5.6

an individual in receipt of a payment from the Thalidomide Australia Fixed Trust

the payment

the 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



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