Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 12/29)
Character Range: 163695–173969

appear in the lists of kinds of exempt income.
 The provisions are: paragraphs 384(1)(b) and 385(1)(b), subsection 402(2) and section 403.

Subdivision 11‑B—Particular kinds of non‑assessable non‑exempt income

Table of sections
11‑50 Effect of this Subdivision
11‑55 List of non‑assessable non‑exempt income provisions

11‑50  Effect of this Subdivision
  This Subdivision is a *Guide.

11‑55  List of non‑assessable non‑exempt income provisions
  The provisions set out in the list make amounts non‑assessable non‑exempt income.
  Provisions of the Income Tax Assessment Act 1997 are identified in normal text. The other provisions, in bold, are provisions of the Income Tax Assessment Act 1936.

alienated personal services income
associate, non‑deductible payment or obligation to                                                                                                                                                                                                 85‑20(3)
entitlements to a share of net income that is personal services income already assessable to an
individual.............................
                                                                                                                                                                                                                                                   86‑35(2)
payments by personal services entity or associate of personal services income already assessable to an individual

                                                                                                                                                                                                                                                   86‑35(1)
personal services entity, amounts of personal services income assessable to an individual
                                                                                                                                                                                                                                                   86‑30
bonds
see securities
capital gains tax
small business retirement exemption, payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152‑325

                                                                                                                                                                                                                                                   152‑310
cash flow boost
payments in accordance with the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020

                                                                                                                                                                                                                                                   59‑90
Coronavirus economic response
certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020

                                                                                                                                                                                                                                                   59‑95
State and Territory grants to small business relating to the recovery from the coronavirus
                                                                                                                                                                                                                                                   59‑97
Commonwealth small business support payments relating to the coronavirus
                                                                                                                                                                                                                                                   59‑98
COVID‑19 disaster payment                                                                                                                                                                                                                          59‑96
demutualisation of friendly society health or life insurers
amounts related to issue, or transfer from lost policy holders trust, of demutualisation assets
                                                                                                                                                                                                                                                   316‑255
payments received directly, or from lost policy holders trust, in exchange for cancellation or variation of interests under the demutualisation

                                                                                                                                                                                                                                                   316‑255
demutualisation of private health insurers
market value of shares and rights at time of issue......                                                                                                                                                                                           315‑310
payments received in exchange for cancellation or variation of interests under the demutualisation
                                                                                                                                                                                                                                                   315‑310
disasters
2019‑20 bushfires—payments for volunteer work with fire services
                                                                                                                                                                                                                                                   59‑55
2019‑20 bushfires—disaster relief payments and non‑cash benefits
                                                                                                                                                                                                                                                   59‑60
2019 floods—recovery grants...................                                                                                                                                                                                                     59‑85
2019 floods—on‑farm grant program.......                                                                                                                                                                                                           59‑86
2021 floods and storms—recovery grants...........                                                                                                                                                                                                  59‑99
Cyclone Seroja—recovery grants................                                                                                                                                                                                                     59‑105
dividends
demerger dividends.........................                                                                                                                                                                                                        44(4)
later dividend set off against amount taken to be dividend                                                                                                                                                                                         109ZC(3), 109ZCA(4)
electricity generation
refund of large‑scale generation shortfall charge                                                                                                                                                                                                  59‑100
employment
early retirement scheme payment, tax free amount of ...                                                                                                                                                                                            83‑170
employment termination payment ...............                                                                                                                                                                                                     82‑10
                                                                                                                                                                                                                                                   82‑65
                                                                                                                                                                                                                                                   82‑70
foreign termination payment ...................                                                                                                                                                                                                    83‑235
                                                                                                                                                                                                                                                   83‑240
genuine redundancy payment, tax free amount of .....                                                                                                                                                                                               83‑170
unused long service leave payment, pre‑16/8/78
period ...............................                                                                                                                                                                                                             83‑80
see superannuation and sections 82‑10A and 82‑10C of the Income Tax (Transitional Provisions) Act 1997
environment
water infrastructure