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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.130 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 52.130

What this Subdivision is about

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 - 131   Payments under ABSTUDY scheme

52 - 132   Supplementary amounts of payments

52 - 133   Tax - free amount of ordinary payment on death of partner if no bereavement payment payable

52 - 134   Tax - free amount if you receive a bereavement lump sum payment