Document ID: chunk:federal_register_of_legislation:C2025C00029:section:22:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 22 (pt 6/6)
Character Range: 1380870–1383415

tax.

52‑165  Household stimulus payments are exempt
  Payments under the scheme determined under Schedule 4 to the Household Stimulus Package Act (No. 2) 2009 are exempt from income tax.

52‑170  Outer Regional and Remote payments under the Helping Children with Autism package are exempt
  Payments known as Outer Regional and Remote payments under the Helping Children with Autism package are exempt from income tax.

52‑172  Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt
  Payments known as Outer Regional and Remote payments under the Better Start for Children with Disability initiative are exempt from income tax.

52‑175  Continence aids payments are exempt
  Payments under the scheme known as the Continence Aids Payment Scheme are exempt from income tax.

52‑180  National Disability Insurance Scheme amounts are exempt
  An *NDIS amount *derived by a participant (within the meaning of the National Disability Insurance Scheme Act 2013) is exempt from income tax.

52‑185  Acute support packages are exempt
Payments under an instrument made under any of the following are exempt from income tax:
 (a) section 268B of the Military Rehabilitation and Compensation Act 2004;
 (b) section 41B of the Safety, Rehabilitation and Compensation (Defence‑related Claims) Act 1988;
 (c) section 115S of the Veterans' Entitlements Act 1986.

Division 53—Various exempt payments

Guide to Division 53

53‑1  What this Division is about

      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

Operative provisions

53‑10  Exemption of various types of payments
  This table tells you about the income tax treatment of various types of payments.

Exemption of various payments
                                                                                                                                             ... is exempt subject to these exceptions and special conditions:

Item                           This type of payment:          ... made under: