Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_11:p3
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 3/9)
Character Range: 300695–305113

51-10 Education and training
51-15 Vice-regal representatives
51-25 Mining
51-30 Welfare
51-45 Mining payments made to an Aboriginal or a distributing body
51-50 Maintenance payments to a spouse or child

51-1  Amounts of ordinary income and statutory income that are exempt

  The amounts of *ordinary income and *statutory income covered by the following tables 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.

51-5  Defence

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

Item     If you are:
1.1      a member of the Defence Force                                         (a) payments of allowances or bounty of a kind prescribed in the regulations; and      none
                                                                               (b) the market value of rations and quarters supplied to you without charge
1.2      a recipient of a payment in respect of a member of the Defence Force  payments of allowances or bounty of a kind prescribed in the regulations               none
1.3      a member of:                                                          (a) pay and allowances as a member; and                                                except pay and allowances for continuous full time service
         (a) the Naval Emergency Reserve Force; or                             (b) gratuities for the calling out for continuous service of all or part of the force
         (b) the Regular Army Emergency Reserve; or
         (c) the Air Force Emergency Force
1.4      a member of:                                                          pay and allowances as a member                                                         except pay and allowances for continuous full time service
         (a) the Australian Naval Reserve; or
         (b) the Australian Army Reserve; or
         (c) the Australian Air Force Reserve

51-10  Education and training

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

Item                    If you are:
2.1                     a recipient of a grant made by the Australian-American Educational Foundation  the grant                                                                 the grant is from funds made available to the Foundation under the agreement establishing it
2.2                     an employer                                                                    payments under the CRAFT Scheme (the Commonwealth Rebate for Apprentice   none
                                                                                                       Full-Time Training Scheme)

51-15  Vice-regal representatives

Vice-regal representatives
                                                                                                                             ... subject to these exceptions and special 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