Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 16/16)
Character Range: 6770393–6771858

to intermediate entities that are not *corporate tax entities.

Subdivision 768‑B—Some items of income that are exempt from income tax

Table of sections
768‑100 Foreign government officials in Australia
768‑105 Compensation arising out of Second World War
768‑110  Foreign residents deriving income from certain activities in Australia's exclusive economic zone or on or above Australia's continental shelf

768‑100  Foreign government officials in Australia
 (1) The amounts of *ordinary income and *statutory income covered by the table 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.

Exempt amounts
Item            If you are:                                                                                                                                                                                                                                   the following amounts are exempt from income tax:                                       subject to these exceptions and special conditions: