请问哪一个Income Tax Act 1967有说到政府的Reward是免税的？

invest2k

请问哪一个Income Tax Act 1967有说到政府的Reward是免税的？

我知道是免税的可是不知道哪一个Section。

ks_w

你是说grant吧？看看以下的是不是你要的
INCOME TAX (EXEMPTION) (NO. 22) ORDER 2006
PARAGRAPH 2 EXEMPTION

2(1) The Minister exempts (a) any person from the payment of income tax in respect of income relating to the allocations given by the Federal Government or the State Government in the form of a grant or a subsidy; and (b) a statutory authority from the payment of income tax in respect of income derived from— (i) the income received in respect of an amount chargeable and collectible from any person in accordance with the provisions of the Act regulating the statutory authority; or (ii) any donation or contribution received.

2(2) Nothing in subparagraph (1) shall absolve or be deemed to have absolved the person or the statutory authority from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the provisions of the Act.

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