Does anyone know if an inheritance would be classed as taxable income?

I know someone whose parents died, leaving them a fairly large sum of money (around AU$60 000). Their ex-spouse is trying to claim a portion of it as child maintenance/support, but I was under the impression that it isn't classed as taxabe income as it is a "gift" and Child Support is supposed to be based upon taxable income...?. Does anyone know about this or had it happen to them?

Public Comments

1. Not quite sure how it works in AU, but in the US, inheritances and life insurance proceeds are completely non-taxable.
2. no it cant be taxed by anyone
3. Yep(inheritance tax)
4. Inheritance is not taxable income, but in UK at least, child support depends on the means of the parents and not just their income. It will probably be the same in Australia, as otherwise it would be grossly unfair and illogical. But I am surprised that your now rich friend, does not wish to pay what she can afford for her children. You have some strange friends!