Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 52.185

Payments under an instrument made under any of the following are exempt from income tax:

  (a)   section   268B of the Military Rehabilitation and Compensation Act 2004 ;

  (b)   section   41B of the Safety, Rehabilitation and Compensation (Defence - related Claims) Act 1988 ;

  (c)   section   115S of the Veterans' Entitlements Act 1986 .