Explain (citing sections where appropriate) whether the following receipts are specifically exempt from income tax?

• Membership premiums received by a not-for-profit/gain private health insurance provider.
• A superannuation benefit paid to an Australian retiree from a superannuation fund that has always been a non-complying, non-foreign Australian superannuation fund.
• A benefit received by an employee from their employer that is regarded as a fringe benefit.