That is provided it is a gift from an individual. Where the payment is received from a foreign trust then the 'catch all' provision, section 99B, could very well apply.
Similarly, if it comes from a private company (that is a private company as defined in taxation law and not the corporations law relevant to the country the company is domiciled in), then Division 7A, could apply.
Something that may be viewed as a gift in the eyes of the receiver is not necessarily so in the eyes of taxation law (e.g. because the receiver would not necessarily view the in-laws as being separate from the resources that they own/control directly and indirectly).
Anyway the point of my post is merely to be wary that it is possible that a payment from the resources of foreign in-laws could be taxed.
