Section 51 — Income Tax Assessment Act 1997 (Cth)

The amounts of *ordinary income and *statutory income covered by the following tables are exempt from income tax. In some cases, the exemption is subject to exceptions or special conditions, or both.

Note 1: Ordinary and statutory income that is exempt from income tax is called exempt income: see section 6‑20. The note to subsection 6‑15(2) describes some of the other consequences of it being exempt income.

Note 2: Even if an exempt payment is made to you, the Commissioner can still require you to lodge an income tax return or information under section 161 of the Income Tax Assessment Act 1936.

Related sections

• s 44 — ‑1  What this Division is about
• s 45 — ‑1  What this Division is about
• s 50 — ‑1  Entities whose ordinary income and statutory income is exempt
• s 52 — ‑1  What this Division is about
• s 53 — ‑1  What this Division is about
• s 54 — ‑1  What this Division is about

Research how courts apply s 51

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