Document ID: chunk:federal_register_of_legislation:C2025C00029:section:22:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 22 (pt 1/6)
Character Range: 1367707–1370775

22                                                                             Clean energy payment (sections 83A, 209A and 238A)                                                                                      Exempt                                             Not applicable

Note: The supplementary amount of a payment covered by item 16 of the table made to a person aged 16 or over is also exempt from income tax (see section 52‑140).

Subdivision 52‑CB—Exempt payments under the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006

52‑117  Payments of travelling expenses and pharmaceutical supplement are exempt
 (1) A payment made to you under Part 3 (travelling expenses) of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 is exempt from income tax.
 (2) A payment of pharmaceutical supplement made to you under Part 3A of the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 is exempt from income tax.

Subdivision 52‑CC—Exempt payments under the Treatment Benefits (Special Access) Act 2019

52‑120  Payments of travelling expenses and pharmaceutical supplement are exempt
 (1) A payment made to you under Part 3 (travelling expenses) of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.
 (2) A payment of pharmaceutical supplement made to you under Part 4 of the Treatment Benefits (Special Access) Act 2019 is exempt from income tax.

Subdivision 52‑E—Exempt payments under the ABSTUDY scheme

Guide to Subdivision 52‑E

52‑130  What this Subdivision is about

      This Subdivision tells you:

                (a) the payments under the ABSTUDY scheme that are wholly or partly exempt from income tax; and
                (b) any special circumstances, conditions or exceptions 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
52‑131 Payments under ABSTUDY scheme
52‑132 Supplementary amounts of payments
52‑133 Tax‑free amount of ordinary payment on death of partner if no bereavement payment payable
52‑134 Tax‑free amount if you receive a bereavement lump sum payment

Operative provisions

52‑131  Payments under ABSTUDY scheme
 (1) This section tells you about the income tax treatment of a payment under the ABSTUDY scheme made in respect of a period commencing at a time when you were at least 16 years old.
Note: The whole of a payment made under the ABSTUDY scheme in respect of a period commencing at a time when you are under 16 years old may be exempt under section 51‑10.
 (2) The following payments made to you under the ABSTUDY scheme are exempt from income tax:
 (a) a crisis payment;
 (b) a clean energy payment;
 (c) a first 2020 economic support payment;
 (d) a second 2020 economic support payment;
 (e) a 2022 cost of living payment.
 (3) If:
 (a) an *ordinary payment becomes due to you; and