52-10 How much of a social security payment is exempt?Division 52—Certain pensions, benefits and allowances are exempt from income tax
Guide to Division 52
52-1 What this Division is about
Certain payments made under various Acts are wholly or partly exempt from income tax. This Division tells you if a payment is exempt and how much is exempt.
Table of Subdivisions
52-A Exempt payments under the Social Security Act 1991
52-B Exempt payments under the Veterans’ Entitlements Act 1986
52-C Exempt payments made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986
Subdivision 52-A—Exempt payments under the Social Security Act 1991
Guide to Subdivision 52-A
52-5 What this Subdivision is about
This Subdivision tells you:
(a) the payments under the Social Security Act 1991 that are wholly or partly exempt from income tax; and
(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
(c) how to work out how much of a payment is exempt.
Table of sections
Operative provisions
52-10 How much of a social security payment is exempt?
52-15 Supplementary amounts of payments
52-20 Tax-free amount of an ordinary payment after the death of your partner
52-25 Tax-free amount of certain bereavement lump sum payments
52-30 Tax-free amount of certain other bereavement lump sum payments
52-35 Tax-free amount of a lump sum payment made because of the death of a person you are caring for
52-40 Provisions of the Social Security Act 1991 under which payments are made
Operative provisions
52-10 How much of a social security payment is exempt?
(1) The table in this section tells you about the income tax treatment of social security payments.
Note: Section 52-40 sets out the provisions of the Social Security Act 1991 under which the payments are made.
(2) Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same meaning as in that Act.
(3) Ordinary payment means a payment other than a payment made because of a person’s death.
|
Income tax treatment of social security payments |
|||||
|
Item |
Payment |
Case 1 |
Case 2 |
Case 3 |
Case 4 |
|
1.1 |
Advance pharmaceutical supplement |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
2.1 |
Age pension |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
3.1 |
Bereavement allowance |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Not applicable |
|
4.1 |
Carer pension : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
(a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991 (b) exempt up to the tax-free amount if it is made under section 239 of that Act |
|
4.2 |
Carer pension : the severely handicapped person is pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
(a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991 (b) exempt up to the tax-free amount if it is made under section 239 of that Act |
|
4.3 |
Carer pension : both you and the severely handicapped person are under pension age |
Exempt |
Exempt |
Exempt |
(a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991 (b) exempt up to the tax-free amount if it is made under section 239 of that Act |
|
4.4 |
Carer pension : you are under pension age and the severely handicapped person has died |
Exempt |
Exempt |
Exempt |
(a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991 (b) exempt up to the tax-free amount if it is made under section 239 of that Act |
|
5.1 |
Child disability allowance |
Exempt |
Exempt |
Exempt |
Not applicable |
|
6.1 |
Disability support pension : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
6.2 |
Disability support pension : you are under pension age |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
7.1 |
Disability wage supplement : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
7.2 |
Disability wage supplement : you are under pension age |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
8.1 |
Disaster relief payment |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
9.1 |
Double orphan pension |
Exempt |
Exempt |
Exempt |
Not applicable |
|
10.1 |
Employment entry payment |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
11.1 |
Family payment |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
12.1 |
Family payment advance |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
13.1 |
Family tax payment |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
14.1 |
Maternity allowance |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
15.1 |
Mature age allowance (paid under Part 2.12A) |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
16.1 |
Mature age allowance (paid under Part 2.12B) |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
17.1 |
Mature age partner allowance |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Exempt up to the tax-free amount |
|
18.1 |
Mobility allowance |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
19.1 |
Newstart allowance |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
20.1 |
Parenting allowance (benefit parenting allowance) |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Exempt up to the tax-free amount |
|
21.1 |
Parenting allowance (non-benefit parenting allowance) |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
22.1 |
Partner allowance |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Exempt up to the tax-free amount |
|
23.1 |
Sickness allowance |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
24.1 |
Sole parent pension |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
25.1 |
Special benefit |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
26.1 |
Special needs age pension |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
27.1 |
Special needs disability support pension : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
27.2 |
Special needs disability support pension : you are under pension age |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
28.1 |
Special needs sole parent pension |
Supplementary amount is exempt |
Supplementary amount is exempt |
Not applicable |
Not applicable |
|
29.1 |
Special needs widow B pension |
Supplementary amount is exempt |
Supplementary amount is exempt |
Not applicable |
Not applicable |
|
30.1 |
Special needs wife pension : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
30.2 |
Special needs wife pension : your partner is pension age or over |
Supplementary amount is exempt |
Supplementary amount, and tax-free amount, are exempt |
Exempt |
Exempt up to the tax-free amount |
|
30.3 |
Special needs wife pension : both you and your partner are under pension age |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
30.4 |
Special needs wife pension : you are under pension age and your partner has died |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
31.1 |
Telephone allowance |
Exempt |
Exempt |
Not applicable |
Not applicable |
|
32.1 |
Widow allowance |
Supplementary amount is exempt |
Supplementary amount is exempt |
Not applicable |
Not applicable |
|
33.1 |
Widow B pension |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Not applicable |
|
34.1 |
Wife pension : you are pension age or over |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Exempt up to the tax-free amount |
|
34.2 |
Wife pension : your partner is pension age or over |
Supplementary amount is exempt |
Supplementary amount is exempt |
Exempt |
Exempt up to the tax-free amount |
|
34.3 |
Wife pension : both you and your partner are under pension age |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
|
34.4 |
Wife pension : you are under pension age and your partner has died |
Exempt |
Exempt |
Exempt |
Exempt up to the tax-free amount |
52-15 Supplementary amounts of payments
You work out the supplementary amount of a social security payment using the following table:
|
Supplementary amount of a social security payment |
||
|
|
For this category of social security payment: |
the supplementary amount is the total of: |
|
1 |
Age pension Bereavement allowance Carer pension Disability support pension Disability wage supplement Mature age allowance (paid under Part 2.12A) Mature age partner allowance Sole parent pension Special needs age pension Special needs disability support pension Special needs sole parent pension Special needs widow B pension Special needs wife pension Widow B pension Wife pension |
(a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of incentive allowance; and (e) so much of the payment as is included by way of residential care charge |
|
2 |
Mature age allowance (paid under Part 2.12B) Newstart allowance Partner allowance Sickness allowance Special benefit Widow allowance |
(a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of residential care charge |
|
3 |
Parenting allowance (benefit parenting allowance) |
(a) so much of the payment as is included by way of rental assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of residential care charge; and (e) so much of the payment as is included by way of provisional rate of parenting allowance up to the maximum basic component of the parenting allowance worked out using the method statement in point 1068A-A3 of the Social Security Act 1991 |
52-20 Tax-free amount of an ordinary payment after the death of your partner
(1) You work out under this section the *tax-free amount of an *ordinary payment made under the Social Security Act 1991 after the death of your partner if:
(a) you do not qualify for payments under a *bereavement Subdivision; and
(b) the ordinary payment became due to you on any of the
7 pension paydays after the death of your partner.
Note: For the provisions of the Social Security Act 1991 that tell you if you qualify for payments under a bereavement Subdivision: see subsection (3).
(2) This is how to work out the tax-free amount:
Method statement
Step 1. Work out the *supplementary amount of the payment.
Note: The supplementary amount is also exempt and is worked out under section 52-15.
Step 2. Subtract the *supplementary amount from the amount of the payment.
Step 3. Work out what would have been the amount of the payment if your partner had not died.
Step 4. Work out what would have been the *supplementary amount of the payment if your partner had not died.
Step 5. Subtract the amount at Step 4 from the amount at Step 3.
Step 6. Subtract the amount at Step 5 from the amount at Step 2: the result is the tax-free amount.
(3) This table sets out:
(a) the Subdivisions of the Social Security Act 1991 that are bereavement Subdivisions; and
(b) the provision of that Act that tells you if you qualify for payments under the relevant bereavement Subdivision.
|
Bereavement Subdivisions |
||
|
|
|
This provision tells you if you qualify for payments under it: |
1 |
Subdivision A of Division 9 of Part 2.2 |
paragraph 82(1)(e) |
2 |
Subdivision A of Division 10 of Part 2.3 |
paragraph 146F(1)(e) |
3 |
Subdivision B of Division 9 of Part 2.5 |
paragraph 237(1)(e) |
4 |
Subdivision B of Division 9 of Part 2.6 |
paragraph 303(1)(e) |
5 |
Subdivision A of Division 10 of Part 2.9 |
paragraph 469(1)(e) |
6 |
Subdivision AA of Division 9 of Part 2.12 |
paragraph 660LA(1)(f) |
7 |
Subdivision A of Division 11 of Part 2.12A |
paragraph 660XKA(1)(e) |
8 |
Subdivision C of Division 11 of Part 2.12B |
paragraph 660YKC(1)(e) |
9 |
Subdivision AA of Division 9 of Part 2.14 |
paragraph 728PA(1)(f) |
10 |
Subdivision AA of Division 9 of Part 2.15 |
paragraph 768A(1)(f) |
11 |
Subdivision A of Division 10 of Part 2.16 |
paragraph 822(1)(e) |
52-25 Tax-free amount of certain bereavement lump sum payments
(1) This section applies if a lump sum of any of these categories of social security payments becomes due to you because of your partner’s death.
|
Category of social security payment |
|
Age pension |
|
Carer pension |
|
Disability support pension |
|
Disability wage supplement |
|
Mature age allowance (paid under Part 2.12A) |
|
Mature age partner allowance |
|
Sole parent pension |
|
Special needs age pension |
|
Special needs disability support pension |
|
Special needs wife pension |
|
Wife pension |
(2) The total of the following are exempt up to the *tax-free amount:
(a) the lump sum payment;
(b) all other payments that become due to you under the Social Security Act 1991 on pension paydays that occur during the bereavement lump sum period.
(3) This is how to work out the tax-free amount:
Method statement
Step 1. Work out the payments under the Social Security Act 1991 that would have become due to you on each of the pension paydays during the bereavement lump sum period if:
(a) your partner had not died; and
(b) your partner had been under pension age; and
(c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.
Step 2. Work out how much of those payments would have been exempt in those circumstances.
Step 3. Work out the payments under the Social Security Act 1991 or Part III of the Veterans’ Entitlements Act 1986 that would have become due to your partner on each of the pension paydays during the bereavement lump sum period if:
(a) your partner had not died; and
(b) immediately before your partner died, you and your partner were neither an illness separated couple nor a respite care couple;
even if the payments would not have been exempt.
Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax-free amount.
Example: You are receiving a disability support pension of $300 a fortnight and a pharmaceutical allowance of $5 a fortnight. You are over pension age. Your partner is receiving a partner allowance of $250 a fortnight and rental assistance of $75 a fortnight.
Your partner dies. There are 7 pension paydays during the bereavement lump sum period. You work out the tax-free amount as follows:
Step 1: The payments that would have become due to you on each of those 7 paydays are $300 + $5 = $305. The total for the 7 paydays is $2,135.
Step 2: The exempt component of the $305 you receive on each of the 7 paydays is $5. The total for the 7 paydays is $35.
Step 3: The payments that would have become due to your partner on each of those 7 paydays are $250 + $75 = $325. The total for the 7 paydays is $2,275.
Step 4: The tax-free amount is $35 + $2,275 = $2,310.
52-30 Tax-free amount of certain other bereavement lump sum payments
(1) This section applies if a lump sum of any of these categories of social security payments becomes due to you because of your partner’s death.
|
Category of social security payment |
|
Mature age allowance (paid under Part 2.12B) |
|
Newstart allowance |
|
Parenting allowance (benefit parenting allowance) |
|
Partner allowance |
|
Sickness allowance |
|
Special benefit |
(2) The total of the following are exempt up to the *tax-free amount:
(a) the lump sum payment;
(b) all other payments that become due to you under the Social Security Act 1991 on pension paydays that occur during the bereavement lump sum period.
(3) This is how to work out the tax-free amount:
Method statement
Step 1. Work out the payments under the Social Security Act 1991 that would have become due to you on each of the pension paydays during the bereavement lump sum period if:
(a) your partner had not died; and
(b) your partner had been under pension age; and
(c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.
Step 2. Work out how much of those payments would have been exempt in those circumstances.
Step 3. Work out the payments under the Social Security Act 1991 that would have become due to your partner on each of the pension paydays during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.
Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax-free amount.
52-35 Tax-free amount of a lump sum payment made because of the death of a person you are caring for
(1) This section applies if a lump sum payment becomes due to you under section 236A of the Social Security Act 1991 because of the death of the severely handicapped person you are caring for.
(2) The total of the following are exempt up to the *tax-free amount:
(a) the lump sum payment;
(b) all other payments that become due to you under the Social Security Act 1991 on pension paydays that occur during the bereavement lump sum period.
(3) This is how to work out the tax-free amount:
Method statement
Step 1. Work out the payments under the Social Security Act 1991 that would have become due to you on each of the pension paydays during the bereavement lump sum period if:
(a) the severely handicapped person had not died; and
(b) the severely handicapped person had been under pension age.
Step 2. Work out how much of those payments would have been exempt in those circumstances.
Step 3. Work out the payments under the Social Security Act 1991 that would have become due to the severely handicapped person on each of the pension paydays during the bereavement lump sum period if the severely handicapped person had not died, even if the payments would not have been exempt.
Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax-free amount.
52-40 Provisions of the Social Security Act 1991 under which payments are made
This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.
|
Provisions under which social security payments are made |
||||
|
|
|
|
Payment made because of a person’s death (unless covered by next column) |
|
1 |
Advance pharmaceutical supplement |
Part 2.23 |
Not applicable |
Not applicable |
2 |
Age pension |
Part 2.2 |
Sections 83, 86 and 91 |
Section 84 |
3 |
Bereavement allowance |
Part 2.7 |
Section 359 |
Not applicable |
4 |
Carer pension |
Part 2.5 |
Sections 238, 241 and 246 |
Sections 236A and 239 |
5 |
Child disability allowance |
Part 2.19 |
Sections 992 and 992A |
Not applicable |
6 |
Disability support pension |
Part 2.3 |
Sections 146G, 146K and 146Q |
Section 146H |
7 |
Disability wage supplement |
Part 2.9 |
Sections 470, 473, 475 and 476 |
Section 471 |
8 |
Disaster relief payment |
Part 2.24 |
Not applicable |
Not applicable |
9 |
Double orphan pension |
Part 2.20 |
Sections 1034 and 1034A |
Not applicable |
10 |
Employment entry payment |
Part 2.13 |
Not applicable |
Not applicable |
11 |
Family payment |
Part 2.17 |
Not applicable |
Not applicable |
12 |
Family payment advance |
Part 2.17 |
Not applicable |
Not applicable |
13 |
Family tax payment |
Part 2.17AA or section 1070 |
Not applicable |
Not applicable |
14 |
Maternity allowance |
Part 2.17A |
Not applicable |
Not applicable |
15 |
Mature age allowance (paid under Part 2.12A) |
Part 2.12A |
Sections 660XKB, 660XKE and 660XKG |
Section 660XKC |
16 |
Mature age allowance (paid under Part 2.12B) |
Part 2.12B |
Section 660YKD |
Section 660YKE |
17 |
Mature age partner allowance |
Part 2.12A |
Sections 660XKK and 660XKM |
Section 660XKL |
18 |
Mobility allowance |
Part 2.21 |
Not applicable |
Not applicable |
19 |
Newstart allowance |
Part 2.12 |
Section 660LB |
Section 660LC |
20 |
Parenting allowance (benefit parenting allowance) |
Part 2.18 |
Sections 951Y and 951ZB |
Section 951ZC |
21 |
Parenting allowance (non-benefit parenting allowance) |
Part 2.18 |
Not applicable |
Not applicable |
22 |
Partner allowance |
Part 2.15A |
Section 771NW |
Section 771NX |
23 |
Sickness allowance |
Part 2.14 |
Section 728PB |
Section 728PC |
24 |
Sole parent pension |
Part 2.6 |
Sections 304, 307 and 312 |
Section 305 |
25 |
Special benefit |
Part 2.15 |
Section 768B |
Section 768C |
26 |
Special needs age pension |
Section 772 |
Sections 823, 826 and 830 |
Section 824 |
27 |
Special needs disability support pension |
Section 773 |
Sections 823, 826 and 830 |
Section 824 |
28 |
Special needs sole parent pension |
Section 775 |
Not applicable |
Not applicable |
29 |
Special needs widow B pension |
Section 778 |
Not applicable |
Not applicable |
30 |
Special needs wife pension |
Section 774 |
Sections 823, 826 and 830 |
Section 824 |
31 |
Telephone allowance |
Part 2.25 |
Not applicable |
Not applicable |
32 |
Widow allowance |
Part 2.8A |
Not applicable |
Not applicable |
33 |
Widow B pension |
Part 2.8 |
Section 407 |
Not applicable |
34 |
Wife pension |
Part 2.4 |
Sections 189 and 191 |
Section 190 |
Subdivision 52-B—Exempt payments under the Veterans’ Entitlements Act 1986
This Subdivision tells you:
(a) the payments under the Veterans’ Entitlements Act 1986 that are wholly or partly exempt from income tax; and
(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
(c) how to work how much of a payment is exempt.
Table of sections
Operative provisions
52-65 How much of a veterans’ affairs payment is exempt?
52-70 Supplementary amounts of payments
52-75 Provisions of the Veterans’ Entitlements Act 1986 under which payments are made
Operative provisions
52-65 How much of a veterans’ affairs payment is exempt?
(1) The table in this section tells you about the income tax treatment of veterans’ affairs payments.
Note: Section 52-75 sets out the provisions of the Veterans’ Entitlements Act 1986 under which the payments are made.
(2) Expressions (except "pension age") used in this Subdivision that are also used in the Veterans’ Entitlements Act 1986 have the same meaning as in that Act.
(3) Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.
(4) Ordinary payment means a payment other than a payment made because of a person’s death.
|
Income tax treatment of veterans’ affairs payments |
|||
|
|
|
|
Payment made because of a person’s death |
|
1.1 |
Age service pension |
Supplementary amount is exempt |
Exempt |
|
2.1 |
Attendant allowance |
Exempt |
Not applicable |
|
3.1 |
Carer service pension : unless covered by item 3.2 or 3.3 |
Supplementary amount is exempt |
Exempt |
|
3.2 |
Carer service pension : both you and your partner are under pension age and your partner is receiving an invalidity service pension |
Exempt |
Exempt |
|
3.3 |
Carer service pension : you are under pension age, your partner has died and was receiving an invalidity service pension at death |
Exempt |
Exempt |
|
4.1 |
Clothing allowance |
Exempt |
Not applicable |
|
5.1 |
Decoration allowance |
Exempt |
Not applicable |
|
6.1 |
Income support supplement : unless covered by item 6.2, 6.3, 6.4 or 6.5 |
Supplementary amount is exempt |
Exempt |
|
6.2 |
Income support supplement : you are under pension age and receiving the supplement on the grounds of permanent incapacity |
Exempt |
Exempt |
|
6.3 |
Income support supplement : both you and the severely handicapped person you are caring for are under pension age and you are receiving the supplement for providing constant care for that person |
Exempt |
Exempt |
|
6.4 |
Income support supplement : both you and your partner are under pension age and your partner is an invalidity service pensioner or a disability support pensioner |
Exempt |
Exempt |
|
6.5 |
Income support supplement : both you and your partner are under pension age and your partner is receiving the supplement on the grounds of permanent incapacity |
Exempt |
Exempt |
|
7.1 |
Invalidity service pension : you are pension age or over |
Supplementary amount is exempt |
Exempt |
|
7.2 |
Invalidity service pension : you are under pension age |
Exempt |
Exempt |
|
8.1 |
Loss of earnings allowance |
Exempt |
Not applicable |
|
9.1 |
Partner service pension : unless covered by item 9.2 or 9.3 |
Supplementary amount is exempt |
Exempt |
|
9.2 |
Partner service pension : both you and your partner are under pension age and your partner is receiving an invalidity service pension |
Exempt |
Exempt |
|
9.3 |
Partner service pension : you are under pension age, your partner has died and was receiving an invalidity service pension at death |
Exempt |
Exempt |
|
10.1 |
Pension for defence-caused death or incapacity |
Exempt |
Not applicable |
|
11.1 |
Pension for war-caused death or incapacity |
Exempt |
Not applicable |
|
12.1 |
Pharmaceutical allowance |
Exempt |
Not applicable |
|
13.1 |
Recreation transport allowance |
Exempt |
Not applicable |
|
14.1 |
Section 98A Bereavement payment |
Not applicable |
Exempt |
|
15.1 |
Section 99 funeral benefit |
Not applicable |
Exempt |
|
16.1 |
Section 100 funeral benefit |
Not applicable |
Exempt |
|
17.1 |
Special assistance |
Exempt |
Not applicable |
|
18.1 |
Telephone allowance |
Exempt |
Not applicable |
|
19.1 |
Temporary incapacity allowance |
Exempt |
Not applicable |
|
20.1 |
Travelling expenses |
Exempt |
Not applicable |
|
21.1 |
Vehicle Assistance Scheme |
Exempt |
Not applicable |
|
22.1 |
Victoria Cross allowance |
Exempt |
Not applicable |
52-70 Supplementary amounts of payments
The supplementary amount of a veterans’ affairs payment is the total of:
(a) so much of the payment as is included by way of rental assistance; and
(b) so much of the payment as is included by way of an additional amount for each of your dependent children; and
(c) so much of the payment as is included by way of remote area allowance; and
(d) so much of the payment as is included by way of residential care charge.
52-75 Provisions of the Veterans’ Entitlements Act 1986 under which payments are made
This table lists the provisions of the Veterans’ Entitlements Act 1986 under which veterans’ affairs payments are made that are wholly or partly exempt from income tax under this Subdivision.
|
Provisions under which veterans’ affairs payments are made |
|||||
|
|
Category of veterans’ affairs payment |
Ordinary payment |
Payment made because of a person’s death |
||
1 |
Age service pension |
Division 3 of Part III |
Parts III and IIIA |
||
|
Attendant allowance |
Section 98 |
Not applicable |
|||
3 |
Carer service pension |
Division 6 of Part III |
Parts III and IIIA |
||
4 |
Clothing allowance |
Section 97 |
Not applicable |
||
5 |
Decoration allowance |
Section 102 |
Not applicable |
||
6 |
Income support supplement |
Part IIIA |
Parts III and IIIB |
||
7 |
Invalidity service pension |
Division 3 of Part III |
Parts III and IIIA |
||
8 |
Loss of earnings allowance |
Section 108 |
Not applicable |
||
9 |
Partner service pension |
Division 5 of Part III |
Parts III and IIIA |
||
10 |
Pension for defence-caused death or incapacity |
Part IV |
Not applicable |
||
11 |
Pension for war-caused death or incapacity |
Part II |
Not applicable |
||
12 |
Pharmaceutical allowance |
Part VIIA |
Not applicable |
||
13 |
Recreation transport allowance |
Section 104 |
Not applicable |
||
14 |
Section 98A Bereavement payment |
Not applicable |
Section 98A |
||
15 |
Section 99 funeral benefit |
Not applicable |
Section 99 |
||
16 |
Section 100 funeral benefit |
Not applicable |
Section 100 |
||
17 |
Special assistance |
Section 106 |
Not applicable |
||
18 |
Telephone allowance |
Part VIIB |
Not applicable |
||
19 |
Temporary incapacity allowance |
Section 107 |
Not applicable |
||
20 |
Travelling expenses |
Section 110 |
Not applicable |
||
21 |
Vehicle Assistance Scheme |
Section 105 |
Not applicable |
||
22 |
Victoria Cross allowance |
Section 103 |
Not applicable |
||
Subdivision 52-C—Exempt payments made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986
Guide to Subdivision 52-C
52-100 What this Subdivision is about
This Subdivision tells you:
(a) the payments made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 that are wholly or partly exempt from income tax; and
(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
(c) how to work out how much of a payment is exempt.
Table of sections
Operative provisions
52-105 Supplementary amount of a payment made under the Repatriation Act 1920 is exempt
52-110 Other exempt payments
Operative provisions
52-105 Supplementary amount of a payment made under the Repatriation Act 1920 is exempt
(1) The *supplementary amount of a payment made to you is exempt from income tax if:
(a) you are a parent of a *member of the Forces who has died (but you are neither a widow nor a woman divorced or deserted by her husband) and you are of *pension age or over; or
(b) you are the mother of a *member of the Forces who has died and you are also a widow, or divorced or deserted by your husband;
and the payment is covered by subsection (2).
(2) The payment must be made in circumstances that are a prescribed case under:
(a) Table A in Schedule 3 to the Repatriation Act 1920; or
(b) that Table as applying because of the Repatriation (Far East Strategic Reserve) Act 1956; or
(c) that Table as applying because of the Repatriation (Special Overseas Service) Act 1962; or
(d) that Table as applying because of the Interim Forces Benefits Act 1947;
as in force because of subsection 4(6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986.
(3) The supplementary amount is the total of:
(a) so much of the payment as is included by way of rental assistance; and
(b) so much of the payment as is included by way of an additional amount for each of your dependent children; and
(c) so much of the payment as is included by way of remote area allowance.
(4) Member of the Forces has the same meaning as in the Act referred to in the relevant paragraph of subsection (2).
(5) Expressions (except pension age) used in this Subdivision that are also used in the Veterans’ Entitlements Act 1986 have the same meaning as in that Act.
(6) Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.
52-110 Other exempt payments
Payments (except those covered by section 52-105) made because of subsection 4(6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 are exempt from income tax.
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