Required: Explain (citing sections where appropriate) whether the following receipts are specifically exempt from income tax (1 mark each):

• A not-for profit/gain private health insurance provider receives premiums from their members.
• A benefit received by an employee which was provided by an employer which constitutes a "fringe benefit".
• A government 'back to school bonus' payment received by a parent from the government.
• A 'carer adjustment payment' received by a carer from the government.