Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 51.50

Maintenance payments to a spouse or child

             (1)  This section sets out the conditions on which a periodic payment, in the nature of maintenance, that:

                     (a)  is made by an individual (the maintenance payer ); or

                     (b)  is attributable to a payment made by an individual (also the maintenance payer );

is exempt from income tax under item 5.1 of the table in section 51-30.

             (2)  The maintenance payment is exempt from income tax only if it is made:

                     (a)  to an individual who is or has been the maintenance payer's * spouse; or

                     (b)  to or for the benefit of an individual who is or has been:

                              (i)  a * child of the maintenance payer; or

                             (ii)  a child who is or has been a child of an individual who is or has been a * spouse of the maintenance payer.

             (3)  The maintenance payment is not exempt if, in order to make it or a payment to which it is attributable, the maintenance payer:

                     (a)  divested any income-producing assets; or

                     (b)  diverted * ordinary income or * statutory income upon which the maintenance payer would otherwise have been liable to income tax.



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