Section 53 — Income Tax Assessment Act 1997 (Cth)

This Division tells you:

(a) about various payments that are wholly or partly exempt from income tax; and

(b) any special conditions 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

53‑10 Exemption of various types of payments

53‑20 Exemption of similar Australian and United Kingdom veterans’ payments

53‑25 Coronavirus economic response payment

53‑30 Territories Stolen Generations Redress Scheme payments are exempt

Related sections

• s 50 — ‑1  Entities whose ordinary income and statutory income is exempt
• s 51 — ‑1  Amounts of ordinary income and statutory income that are exempt
• s 52 — ‑1  What this Division is about
• s 54 — ‑1  What this Division is about
• s 55 — ‑1  What this Division is about
• s 58 — ‑1  What this Division is about

Research how courts apply s 53

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.