Division 51—Exempt amounts
Table of sections
51-1 Amounts of ordinary income and statutory income that are exempt
51-5 Defence
51-10 Education and training
51-15 Vice-regal representatives
51-25 Mining
51-30 Welfare
51-45 Mining payments made to an Aboriginal or a distributing body
51-50 Maintenance payments to a spouse or child
51-1 Amounts of ordinary income and statutory income that are exempt
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.
51-5 Defence
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Defence |
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... subject to these exceptions and special conditions: |
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1.1 |
a member of the Defence Force |
(a) payments of allowances or bounty of a kind prescribed in the regulations; and (b) the market value of rations and quarters supplied to you without charge |
none |
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1.2 |
a recipient of a payment in respect of a member of the Defence Force |
payments of allowances or bounty of a kind prescribed in the regulations |
none |
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1.3 |
a member of: (a) the Naval Emergency Reserve Force; or (b) the Regular Army Emergency Reserve; or (c) the Air Force Emergency Force |
(a) pay and allowances as a member; and (b) gratuities for the calling out for continuous service of all or part of the force |
except pay and allowances for continuous full time service |
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1.4 |
a member of: (a) the Australian Naval Reserve; or (b) the Australian Army Reserve; or (c) the Australian Air Force Reserve |
pay and allowances as a member |
except pay and allowances for continuous full time service |
51-10 Education and training
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Education and training |
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... subject to these exceptions and special conditions: |
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2.1 |
a recipient of a grant made by the Australian-American Educational Foundation |
the grant |
the grant is from funds made available to the Foundation under the agreement establishing it |
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2.2 |
an employer |
payments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice |
none |
51-15 Vice-regal representatives
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Vice-regal representatives |
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... subject to these exceptions and special conditions: |
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3.1 |
(a) the Governor-General; or (b) a State Governor |
(a) official salary; and (b) *ordinary income derived from a source outside Australia; and(c) *statutory income that has a source outside Australia |
none |
[The next section is section 51-25.]
51-25 Mining
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Mining |
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... subject to these exceptions and special conditions: |
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4.1 |
an *Aboriginal |
a *mining payment or a payment by a *distributing body out of a *mining payment |
see section 51-45 |
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4.2 |
a *distributing body |
a *mining payment or a payment by a *distributing body out of a *mining payment |
see section 51-45 |
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51-30 Welfare
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Welfare |
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... subject to these exceptions and special conditions: |
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5.1 |
an individual in receipt of periodic payments in the nature of maintenance |
the payments |
see section 51-50 |
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5.2 |
a person who pays or is liable to pay rent |
rent subsidy payments under the Mortgage and Rent Relief Scheme by an *Australian government agency |
none |
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5.3 |
a recipient of an open employment incentive bonus |
payments under Part VIIIA of the Handicapped Persons Assistance Act 1974 |
none |
[The next section is section 51-45.]
51-45 Mining payments made to an Aboriginal or a distributing body
(1) The following are exempt from income tax:
(a) a *mining payment made to a *distributing body;
(b) a *mining payment made to one or more *Aboriginals, or applied for their benefit.
(2) A payment:
(a) made to a *distributing body; or
(b) made to one or more *Aboriginals, or applied for their benefit;
is exempt from income tax if the payment is made by a *distributing body out of a *mining payment that it has received.
(3) A payment made to a *distributing body by another distributing body, out of a *mining payment received by the other distributing body, is taken to be a mining payment for the purposes of:
(a) any further applications of subsection (2); and
(b) any further applications of this subsection.
(4) Subsection (2) does not exempt a payment by a *distributing body for the purposes of meeting its administrative costs.
(5) An amount paid to or applied for the benefit of a person is not exempt from income tax because of section 51-25 if it is remuneration or consideration for goods or services provided by that person.
51-50 Maintenance payments to a spouse or child
(1) This section sets out the conditions on which a periodic payment, in the nature of maintenance, that:
(a) is made by an individual (the maintenance payer); or
(b) is attributable to a payment made by an individual (also the maintenance payer);
is exempt from income tax under item 5.1 of the table in section 51-30.
(2) The maintenance payment is exempt from income tax only if it is made:
(a) to an individual who is or has been the maintenance payer’s *spouse; or
(b) to or for the benefit of an individual who is or has been:
(i) a child of the maintenance payer; or
(ii) a child who is or has been a child of an individual who is or has been a *spouse of the maintenance payer.
(3) The maintenance payment is not exempt if, in order to make it or a payment to which it is attributable, the maintenance payer:
(a) divested any income-producing assets; or
(b) diverted *ordinary income or *statutory income upon which the maintenance payer would otherwise have been liable to income tax.
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