Part 2Amount or class of amounts declared to be an exempt lump sum

Part 2: Amount or class of amounts declared to be an exempt lump sum

Ex-gratia payments made by a Commonwealth or allied country to any of the following persons:

(a) Surviving persons who were interned by the Japanese during World War 2;

(b) Surviving civilians interned by the Japanese during World War 2;

(c) Surviving widows or widowers of a deceased person who was interned by the Japanese during World War 2;

(d) Surviving widows or widowers of a deceased civilian who was interned by the Japanese during World War 2.