Source: http://clik.dva.gov.au/print/book/export/html/16937
Timestamp: 2019-08-23 22:25:07
Document Index: 627699764

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﻿ 11.6.2 Taxable Payments
Home > Compensation and Support Policy Library > Part 11 Administration of Payments > 11.6 Taxation > 11.6.2 Taxable Payments
Service pension [2] is taxable when paid on the following grounds:
invalidity, once the recipient has reached age pension age [2],
blinded [2] once the recipient has reached age pension age,
partner [2] of an age service pensioner,
carer, once either the recipient or partner has reached age pension age and the partner is receiving invalidity service pension or was receiving it before they died. More ? [3]
Note: The basic amount of pension supplement [2] is taxable, but the other components of the pension supplement are not taxable. Pensions calculated under the transitional rules are apportioned as pension supplement components for income tax purposes.
Income support supplement [2] (ISS) is taxable when paid on the following grounds:
dependent child [2],
carer, once one partner has reached age pension age. More ? [6]
If a war widow/widower [2] in receipt of invalidity ISS ceases to be permanently incapacitated for work, their ISS becomes taxable. Their eligibility for invalidity ISS is not affected.
Education allowance paid under the VCES [2] in respect of a student who is 16 years of age and over is taxable income for the student, regardless of whether the payments are actually made to the:
The maximum basic rate of Veteran Payment [2] is taxable for all recipients.
Note: The basic amount of pension supplement [2] which is included as part of a veteran payment is taxable, but the other components of the pension supplement are not taxable
Any amount paid in addition to the basic or 'schedule amount' of without adequate means of support [2] (AMS) pensions is taxable except when paid to parents who are under age pension age.
education entry payment [2],
Defence Force Income Support Allowance [2] (DFISA) where the maximum basic rate of the social security payment on which the recipient's DFISA is based is taxable.
11.6.3/Non-taxable Income Support Payments [12]
Section 11.6.3 [14]
Chapter 5.12 [16]
Chapter 11.6 [17]
Chapter 3.2 [21]
Section 116 [23] VEA
The Commission Guideline CM5829: Determining 'permanently blind', 'no useful sight' and 'blinded in both eyes' [27]may be instructive in making a blinded/blindness determination.
SSA → [28]
Social Security Act 1991 [29]
SSA → (go back) [30]
Refer to 5E(1) [31] of the VEA for the full definition.
Veterans' Children Education Scheme provides financial assistance and guidance in the education and training of eligible children as defined under section 116 of the VEA [32]. Eligible children must be full-time students and be under 25 years of age at the time of application.
Education Entry Payment (EdEP) is a payment to assist eligible pensioners with the costs of enrolling in a course of study in order to develop their skills, obtain a qualification and improve their employment prospects. It is paid once a year in accordance with section 118AAC of VEA [32].
Source URL (modified on 15/05/2018 - 10:51am): http://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/116-taxation/1162-taxable-payments
[1] http://clik.dva.gov.au/user/login?destination=node/16937%23comment-form
[3] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn165
[4] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn166
[5] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn167
[6] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn168
[7] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn169
[8] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn170
[9] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn171
[10] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn172
[11] http://clik.dva.gov.au/book/export/html/16937#tgt-cspol_part11_ftn173
[12] http://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/116-taxation/1163-non-taxable-payments/non-taxable-income-support-payments
[13] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn165
[14] http://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/116-taxation/1163-non-taxable-payments
[15] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn166
[16] http://clik.dva.gov.au/compensation-and-support-policy-library/part-5-income-support-allowances-and-benefits/512-pension-supplement-psup
[17] http://clik.dva.gov.au/compensation-and-support-policy-library/part-11-administration-payments/116-taxation
[18] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn167
[19] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn168
[20] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn169
[22] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn170
[23] http://clik.dva.gov.au/service-eligibility-assistant-updates/all-determinations-order-date-signed-oldest-most-recent/determinations-under-vea
[24] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn171
[25] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn172
[26] http://clik.dva.gov.au/book/export/html/16937#ref-cspol_part11_ftn173
[27] http://clik.dva.gov.au/compensation-and-support-reference-library/commission-guidelines/cm5829-determining-permanently-blind-no-useful-sight-and-blinded-both-eyes#
[28] http://clik.dva.gov.au/book/export/html/16937#tgt-SSA_ftn1
[29] http://www.comlaw.gov.au/Series/C2004A04121
[30] http://clik.dva.gov.au/book/export/html/16937#ref-SSA_ftn1
[31] http://www.comlaw.gov.au/Details/C2015C00011