‑1 What this Division is about
Certain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt. Table of Subdivisions 52‑A Exempt payments under the Social Security Act 1991 52‑B Exempt payments under the Veterans’ Entitlements Act 1986 52‑C Exempt payments made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 52‑CA Exempt payments under the Military Rehabilitation and Compensation Act 2004 52‑CB Exempt payments under the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 52‑CC Exempt payments under the Treatment Benefits (Special Access) Act 2019 52‑E Exempt payments under the ABSTUDY scheme 52‑F Exemption of Commonwealth education or training payments 52‑G Exempt payments under the A New Tax System (Family Assistance) (Administration) Act 1999 52‑H Other exempt payments
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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