Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 52.5

What this Subdivision is about

This Subdivision tells you:

  (a)   the payments under the Social Security Act 1991 that are wholly or partly exempt from income tax; and

  (b)   any special circumstances, conditions or exceptions 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

52 - 10   How much of a social security payment is exempt?

52 - 15   Supplementary amounts of payments

52 - 20   Tax - free amount of an ordinary payment after the death of your partner

52 - 25   Tax - free amount of certain bereavement lump sum payments

52 - 30   Tax - free amount of certain other bereavement lump sum payments

52 - 35   Tax - free amount of a lump sum payment made because of the death of a person you are caring for

52 - 40   Provisions of the Social Security Act 1991 under which payments are made


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