‑1 What this Division is about
This Division details particular amounts that are non‑assessable non‑exempt income. Table of sections Operative provisions 59‑10 Compensation under firearms surrender arrangements 59‑15 Mining payments 59‑20 Taxable amounts relating to franchise fees windfall tax 59‑25 Taxable amounts relating to Commonwealth places windfall tax 59‑30 Amounts you must repay 59‑35 Amounts that would be mutual receipts but for prohibition on distributions to members or issue of MCIs 59‑40 Issue of rights 59‑50 Native title benefits 59‑55 2019‑20 bushfires—payments for volunteer work with fire services 59‑60 2019‑20 bushfires—disaster relief payments and non‑cash benefits 59‑65 Water infrastructure improvement payments 59‑67 Meaning of SRWUIP program, SRWUIP payment, direct SRWUIP payment and indirect SRWUIP payment 59‑70 List of SRWUIP programs 59‑75 Commissioner to be kept informed 59‑80 Amending assessments 59‑85 2019 floods—recovery grants for small businesses, primary producers and non‑profit organisations 59‑86 2019 floods—on‑farm grant program for primary producers 59‑90 Cash flow boost 59‑95 Coronavirus economic response payment 59‑96 COVID‑19 disaster payment 59‑97 State and Territory grants to small business relating to the recovery from the coronavirus known as COVID‑19 59‑98 Commonwealth small business support payments relating to the coronavirus known as COVID‑19 59‑99 2021 floods and storms—recovery grants 59‑100 Refund of large‑scale generation shortfall charge 59‑105 Cyclone Seroja—recovery grants
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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