Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_11:p5
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 5/9)
Character Range: 307937–310696

51-50  Maintenance payments to a spouse or child

 (1) This section sets out the conditions on which a periodic payment, in the nature of maintenance, that:
 (a) is made by an individual (the maintenance payer); or
 (b) is attributable to a payment made by an individual (also the maintenance payer);
is exempt from income tax under item 5.1 of the table in section 51-30.

 (2) The maintenance payment is exempt from income tax only if it is made:
 (a) to an individual who is or has been the maintenance payer's *spouse; or
 (b) to or for the benefit of an individual who is or has been:
 (i) a child of the maintenance payer; or
 (ii) a child who is or has been a child of an individual who is or has been a *spouse of the maintenance payer.

 (3) The maintenance payment is not exempt if, in order to make it or a payment to which it is attributable, the maintenance payer:
 (a) divested any income-producing assets; or
 (b) diverted *ordinary income or *statutory income upon which the maintenance payer would otherwise have been liable to income tax.

Division 52—Certain pensions, benefits and allowances are exempt from income tax

Guide to Division 52

52-1  What this Division is about

      Certain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt.

Table of Subdivisions

52-A Exempt payments under the Social Security Act 1991
52-B Exempt payments under the Veterans' Entitlements Act 1986
52-C Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986

Subdivision 52-A—Exempt payments under the Social Security Act 1991

Guide to Subdivision 52-A

52-5  What this Subdivision is about

      This Subdivision tells you:

                (a) the payments under the Social Security Act 1991 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

52-10 How much of a social security payment is exempt?
52‑15 Supplementary amounts of payments
52-20 Tax-free amount of an ordinary payment after the death of your partner
52-25 Tax-free amount of certain bereavement lump sum payments
52-30 Tax-free amount of certain other bereavement lump sum payments
52-35 Tax-free amount of a lump sum payment made because of the death of a person you are caring for
52-40 Provisions of the Social Security Act 1991 under which payments are made

Operative provisions

52-10  How much of a social security payment is exempt?

 (1) The table in this