Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 51.30

 

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
5.5	an individual in receipt of a payment under the program established by the Commonwealth and known as the Support for Australia's Thalidomide Survivors program		the payment		none
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