Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 9/13)
Character Range: 824680–827734

in partnership
45‑25 Group members liable to pay outstanding tax
45‑30 Reduction for certain plant acquired before 21.9.99
45‑35 Limit on amount included for plant for which there is a CGT exemption
45‑40 Meaning of plant and written down value
Part 2‑15—Non‑assessable income
Division 50—Exempt entities
Subdivision 50‑A—Various exempt entities
50‑1 Entities whose ordinary income and statutory income is exempt
50‑5 Charity, education and science
50‑10 Community service
50‑15 Employees and employers
50‑25 Government
50‑30 Health
50‑35 Mining
50‑40 Primary and secondary resources, and tourism
50‑45 Sports, culture and recreation
50‑47 Special condition for all items
50‑50 Special conditions for item 1.1
50‑52 Special condition for item 1.1
50‑55 Special conditions for items 1.3, 1.4, 6.1 and 6.2
50‑65 Special conditions for item 1.6
50‑70 Special conditions for items 1.7, 2.1, 9.1 and 9.2
50‑72 Special condition for item 4.1
50‑75 Certain distributions may be made overseas
Subdivision 50‑B—Endorsing charitable entities as exempt from income tax
Guide to Subdivision 50‑B
50‑100 What this Subdivision is about
Endorsing charitable entities as exempt from income tax
50‑105 Endorsement by Commissioner
50‑110 Entitlement to endorsement
Division 51—Exempt amounts
51‑1 Amounts of ordinary income and statutory income that are exempt
51‑5 Defence
51‑10 Education and training
51‑30 Welfare
51‑32 Compensation payments for loss of tax exempt payments
51‑33 Compensation payments for loss of pay and/or allowances as a Defence reservist
51‑35 Payments to a full‑time student at a school, college or university
51‑40 Payments to a secondary student
51‑42 Bonuses for early completion of an apprenticeship
51‑43 Income collected or derived by copyright collecting society
51‑45 Income collected or derived by resale royalty collecting society
51‑50 Maintenance payments to a spouse or child
51‑52 Income derived from eligible venture capital investments by ESVCLPs
51‑54 Gain or profit from disposal of eligible venture capital investments
51‑55 Gain or profit from disposal of venture capital equity
51‑57 Interest on judgment debt relating to personal injury
51‑60 Prime Minister's Prizes
51‑100 Shipping
51‑105 Shipping activities
51‑110 Core shipping activities
51‑115 Incidental shipping activities
51‑120 Interest on unclaimed money and property
51‑125 2018 storms—relief payments
Division 52—Certain pensions, benefits and allowances are exempt from income tax
Guide to Division 52
52‑1 What this Division is about
Subdivision 52‑A—Exempt payments under the Social Security Act 1991
Guide to Subdivision 52‑A
52‑5 What this Subdivision is about
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