Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.5

What this Subdivision is about

This Subdivision tells you:

               (a)     the payments under the Social Security Act 1991 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

52-10        How much of a social security payment is exempt?

52-15        Supplementary amounts of payments

52-20        Tax-free amount of an ordinary payment after the death of your partner

52-25        Tax-free amount of certain bereavement lump sum payments

52-30        Tax-free amount of certain other bereavement lump sum payments

52-35        Tax-free amount of a lump sum payment made because of the death of a person you are caring for

52-40        Provisions of the Social Security Act 1991 under which payments are made

Operative provisions



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