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Income Tax

Exempt Income

Categories of exemption
  • Exempt entities

    • Religious, scientific, charitable and public educational institutions

    • Trade unions and employer associations

    • Local government

    • Non-profit cultural, sporting clubs and societies


  • Receipts specifically exempted

    • Pay and allowances of part-time Defence Force reserves

    • Rent Relief scheme payments

    • Maintenance payments

    • Pay and allowances derived by Defence Force members serving overseas during a period of operation service in a defined operational area

    • Family Tax Benefit

    • Maternity Payment

    • Disaster relief Payment

    • Veterans’ Affairs disability pension and allowances

    • Wages and salaries derived from employment in a foreign country from at least 91 days of continuous service

    • Non-resident exemptions - Income of conference delegates attending conferences in Australia

    • Overseas income of non-residents