Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 11/13)
Character Range: 830478–833714

amounts are exempt
52‑185 Acute support packages are exempt
Division 53—Various exempt payments
Guide to Division 53
53‑1 What this Division is about
              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
Division 54—Exemption for certain payments made under structured settlements and structured orders
Guide to Division 54
54‑1 What this Division is about
Subdivision 54‑A—Definitions
Operative provisions
54‑5 Definitions
54‑10 Meaning of structured settlement and structured order
Subdivision 54‑B—Tax exemption for personal injury annuities
Operative provisions
54‑15 Personal injury annuity exemption for injured person
54‑20 Lump sum compensation etc. would not have been assessable
54‑25 Requirements of the annuity instrument
54‑30 Requirements for payments of the annuity
54‑35 Payments during the guarantee period on the death of the injured person
54‑40 Requirement for minimum monthly level of support
Subdivision 54‑C—Tax exemption for personal injury lump sums
Operative provisions
54‑45 Personal injury lump sum exemption for injured person
54‑50 Lump sum compensation would not have been assessable
54‑55 Requirements of the instrument under which the lump sum is paid
54‑60 Requirements for payments of the lump sum
              Subdivision 54‑D—Miscellaneous
Operative provisions
54‑65 Exemption for certain payments to reversionary beneficiaries
54‑70 Special provisions about trusts
54‑75 Minister to arrange for review and report
Division 55—Payments that are not exempt from income tax
Guide to Division 55
55‑1 What this Division is about
Operative provisions
55‑5 Occupational superannuation payments
55‑10 Education entry payments
Division 58—Capital allowances for depreciating assets previously owned by an exempt entity
Guide to Division 58
58‑1 What this Division is about
Subdivision 58‑A—Application
58‑5 Application of Division
58‑10 When an asset is acquired in connection with the acquisition of a business
Subdivision 58‑B—Calculating decline in value of privatised assets under Division 40
58‑60 Purpose of rules in this Subdivision
58‑65 Choice of method to work out cost of privatised asset
58‑70 Application of Division 40
58‑75 Meaning of notional written down value
58‑80 Meaning of undeducted pre‑existing audited book value
58‑85 Pre‑existing audited book value of depreciating asset
58‑90 Method and effective life for transition entity
Division 59—Particular amounts of non‑assessable non‑exempt income
Guide to Division 59
59‑1 What this Division is about
              Operative provisions
59‑10 Compensation under firearms surrender arrangements
59‑15 Mining payments
59‑20 Taxable amounts relating to franchise fees windfall tax
59‑25 Taxable amounts relating to Commonwealth places windfall tax
59‑30 Amounts you must repay
59‑35 Amounts that would be mutual receipts but for prohibition on distributions to members or issue of MCIs
59‑40 Issue of rights
59‑50 Native title benefits
59‑55 2019‑20 bushfires—payments for volunteer work with fire services
59‑60 2019‑20