Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 53.20

    The following payments made by the Government of Australia, or the Government of the United Kingdom, are exempt from income tax:

  (a)   payments similar to payments under the Veterans' Entitlements Act 1986 that are exempt under Subdivision   52 - B;

  (b)   payments similar to payments that are made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 and are exempt under Subdivision   52 - C.