Private ruling: Victims of crime compensation payment
Date of advice: 1 December 2021
Published: February 2022
Ruling period: Income year ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the victim of crime lump sum payment you received under State legislation assessable income? | A1: No.

Relevant facts and circumstances: You applied to the State government for a recognition payment as a primary victim of an act of violence. A Notice of Decision was issued under the State legislation which determined you are a primary victim of an act of violence. Consequently, you received a payment of $XXX as a primary victim of an act of violence.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 6-5