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Income Tax Assessment Act 1997
11‑55 List of non‑assessable non‑exempt 11‑55 List of non‑assessable non‑exempt income provisions
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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 anindividual............................. | 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 |