Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_11:p4
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 4/9)
Character Range: 304622–308175

conditions:
                                                          ... the following amounts are exempt from income tax:

Item                        If you are:
3.1                         (a) the Governor-General; or  (a) official salary; and                                           none
                            (b) a State Governor          (b) *ordinary income derived from a source outside Australia; and
                                                          (c) *statutory income that has a source outside Australia

[The next section is section 51-25.]

51-25  Mining

Mining
                                                                                                                ... subject to these exceptions and special conditions:
                               ... the following amounts are exempt from income tax:

Item    If you are:
4.1     an *Aboriginal         a *mining payment or a payment by a *distributing body out of a *mining payment  see section 51-45
4.2     a *distributing body   a *mining payment or a payment by a *distributing body out of a *mining payment  see section 51-45

51-30  Welfare

Welfare
                                                                                                                                                                                          ... subject to these exceptions and special conditions:
                                                                                     ... the following amounts are exempt from income tax:

Item     If you are:
5.1      an individual in receipt of periodic payments in the nature of maintenance  the payments                                                                                         see section 51-50
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
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