Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 55.5

  (1)   This Part does not exempt from income tax any amount or pension paid under the following provisions or Acts, or under schemes established under any of them:

  (a)   Defence Force Retirement and Death Benefits Act 1973 ;

  (b)   Defence Forces Retirement Benefits Act 1948 ;

  (c)   Military Superannuation and Benefits Act 1991 ;

  (ca)   Australian Defence Force Superannuation Act 2015 ;

  (cb)   Australian Defence Force Cover Act 2015 ;

  (d)   Papua New Guinea (Staffing Assistance) Act 1973 ;

  (e)   Parliamentary Contributory Superannuation Act 1948 ;

  (f)   section   10 of the Superannuation (Pension Increases) Act 1971 ;

  (g)   section   9 or 14 of the Superannuation Act (No.   2) 1956 ;

  (h)   subsection   8(1) of the Superannuation Act 1948 ;

  (i)   Superannuation Act 1922 ;

  (j)   Superannuation Act 1976 ;

  (k)   Superannuation Act 1990 ;

  (l)   Superannuation Act 2005 .

  (2)   This section operates despite anything contained in any other provision of this Part.