Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 11.15

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.

defence
Defence Force member, allowances                     23(t)
Emergency Defence Force member, pay and allowances
23(sa)
Reserve Defence Force member, pay and allowances     23(s)
education
bursary, educational allowance etc.                  23(z)

CRAFT scheme, employer's income from                 23(jc)

foreign student, scholarship and bursary to          23(ya)
full time student, income from a scholarship, bursary, other
educational allowance or educational assistance      23(z)
isolated child, income for the provision of education of
23(zaa) secondary student, income for the provision of education of
23(zaa) foreign aspects of income taxation
approved overseas project, income from               23AF
Australian Federal Police member in Cambodia, pay and allowance
23ADA Commonwealth Government Officer, official salary and foreign income
23(a)(vi) Commonwealth sporting club or association, income of
23(c)(ii) consul and official staff member, official salary and foreign income
23(a)(ii) Defence Force member, pay and allowances from being on eligible duty
23AD Defence Force member, non-resident, pay and allowances of
23(u) Defence Force member, pay and allowances from performing duties in
operational areas                                    23AC
defence of Australia, overseas person's income from assisting in
Australia's defence                                  23(v)
diplomat and official staff member, official salary and foreign income
23(a)(ii)
dividend from a foreign country, non-portfolio       23AJ
educational, scientific, religious or philanthropic society, income of
a visiting representive of                           23(c)(iv)

expert, non-resident, remuneration of                23(b)

foreign branch profits by an Australian company      23AH
foreign society or association representative, income of
23(c)(iv) government representative and members of the entourage,
non-resident,
income of                                            23(c)(iii)

persecution victim, pensions etc.                    23(kc)

non-resident, foreign sourced income                 23(r)
OBU off-shore investment trusts, income to which subsection 121D(6)
applies                                              121EL

overseas employment income, resident, income of      23AG
Papua New Guinea pension, Papua New Guinea resident
23(kd)
press representative, foreign, income of             23(c)(v)
resistance fighter and victim of wartime persecution, pension and etc.
of                                                   23(kca)

sporting club, British Commonwealth, income of       23(c)(ii)

sports person, non-resident, income of               23(c)(i)
superannuation fund, non-resident, interest and dividend income of
23(jb) Territory resident, income from sources in a prescribed Territory
24G Territory resident company or trust, income from sources outside
Australia                                            24F

United Nations, income from service with             23AB
United States projects, income from approved overseas projects
23AA health
Thalidomide Foundation, trustee, income of           23(ec)
life assurance constitutionally protected fund, income attributable to
110CA constitutionally protected fund, registered organisation, income
attributable to                                      116FC

CS/RA, percentage of notional amount                 110C
CS/RA class of assessable income, registered organisation
116FA
CS/RA class of assessable income                     110B
current pension liabilities, registered organisation
116FB foreign permanent establishment, income attributable to policy issued
by                                                   112C
life insurance company, grant from the Protection Fund
116DG
policies, income in relation to                      112A

pooled superannuation trust, disposal of units in    111B
pooled superannuation trust, registered organisation, disposal of
units in                                             116GC
reinsurance recovery and refund of premium, registered organisation,
income from                                          116GE
mining Aboriginal and Torres Strait Islander, mining payment
23AE
distributing body, mining payment                    23AE

rights to mine, sale of                              330-60
social security or like payments
disability services payment                          24AF

domiciliary nursing care benefit                     24AG

drought relief, payment for                          24AIA to 24AIB

persecution victim, pension etc.  for                23(kc)
resistance fighter and victim of wartime persecution, pension and etc.
for                                                  23(kca)

social security, payment from                        24AB to 24ABZD

student and youth, assistance payment to             24ABZE to 24ABZF

veteran, Australian and United Kingdom, payment to   24AH

veteran, payment to                               24AC to 24ACWA, 24AE

wounds and disability pension                        24AI
student see education superannuation or related business Approved Deposit
Fund, continuously complying fixed interest, income
from 25 May 1988 deposits                            290A
Approved Deposit Fund, income from a grant of financial assistance under Part
23 of the Superannuation Industry (Supervision) Act 1993
315C Approved Deposit Fund, non-reversionary bonuses on policies of life
assurance                                            291A

Approved Deposit Fund, pre-1 July 1988 income        291
pooled superannuation trust, income from constitutionally protected
funds                                                297C
pooled superannuation trust, income from current pension liabilities
of complying superannuation funds                    297B
pooled superannuation trust, non-reversionary bonuses on policies of
life assurance                                       297A
pooled superannuation trust, pre-1 July 1988 income
297 superannuation fund, income from current pension liabilities
283 superannuation fund, income from segregated current pensions assets
282B superannuation fund, non-reversionary bonuses on policies of life
assurance                                            282A

superannuation fund, pre-1 July 1988 income          282
superannuation fund, regulated, income from a grant of financial assistance
under Part 23 of the Superannuation Industry (Supervision) 
Act 1993                                             315C
United Nations Australian Federal Police member in Cambodia, pay and allowance
23ADA
United Nations Service, income from                  23AB
vice regal Governor-General, official salary and foreign income
23(a)(i) State Governor, official salary and foreign income
23(a)(i) welfare Handicapped Persons Assistance Act 1974, bonus from
23(kba)
maintenance payment                                  23(l)

rent subsidy                                         23(ke)
Note: The following provisions of the Income Tax Assessment Act 1936 give rise
to notional exempt income and not exempt income. For this reason the
provisions do not appear in the lists of kinds of exempt income.
The provisions are: paragraphs 384(1)(b) and 385(1)(b), subsection 402(2) and
sections 403 and 404.