12‑1 General exceptions12‑1 General exceptions

#### 12‑1 General exceptions Exempt income of recipient (1) An entity need not withhold an amount under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑50, 12‑55, 12‑60, 12‑80, 12‑85, 12‑90, 12‑120 or 12‑190 from a payment if the whole of the payment is \*exempt income of the entity receiving the payment. Non‑assessable non‑exempt income of recipient (1A) An entity need not withhold an amount under Subdivision 12‑B, Subdivision 12‑C or section 12‑120 or 12‑190 from a payment if the whole of the payment is not assessable income and is not \*exempt income of the entity receiving the payment. Living‑away‑from‑home allowance benefit (2) In working out how much to withhold under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑115, 12‑120, 12‑315 or 12‑317 from a payment, disregard so much of the payment as is a living‑away‑from‑home allowance benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986. Expense payment benefit (3) In working out how much to withhold under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑115, 12‑120, 12‑315 or 12‑317 from a payment, disregard so much of the payment as: (a) is an expense payment benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986; and (b) is not an exempt benefit under section 22 of that Act (about reimbursement of car expenses on the basis of distance travelled). Capped defined benefit income stream (4) This section does not apply in relation to a payment if the whole of the payment is a \*superannuation income stream benefit that is paid from a \*capped defined benefit income stream. > Note: For withholding amounts from a superannuation income stream, see section 12‑80.