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INCOME TAX ASSESSMENT ACT 1997 - SECT 53.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 53.1

What this Division is about

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 - 10   Exemption of various types of payments

53 - 20   Exemption of similar Australian and United Kingdom veterans' payments

53 - 25   Coronavirus economic response payment

53 - 30   Territories Stolen Generations Redress Scheme payments are exempt

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