Certain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt.
Table of Subdivisions
52 - A Exempt payments under the Social Security Act 1991
52 - B Exempt payments under the Veterans' Entitlements Act 1986
52 - C Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986
52 - CA Exempt payments under the Military Rehabilitation and Compensation Act 2004
52 - CB Exempt payments under the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006
52 - CC Exempt payments under the Treatment Benefits (Special Access) Act 2019
52 - E Exempt payments under the ABSTUDY scheme
52 - F Exemption of Commonwealth education or training payments
52 - G Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999
52 - H Other exempt payments