Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_3:p10
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 10/11)
Character Range: 378570–381413

Act 1988 of the United Kingdom; and
                                                                                                                                                                    (b) similar in nature to payments that are exempt under Division 52 or this Division

53-15  Supplementary amount of a drought relief payment

  The supplementary amount of a drought relief 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 would have been included by way of remote area allowance if it had been a payment of newstart allowance under the Social Security Act 1991 instead of a drought relief payment; and
 (c) so much of the payment as is included because of paragraph 24A(1)(c) (about family payment) of the Farm Household Support Act 1992.

53-20  Exemption of similar Australian and United Kingdom veterans' payments

  The following payments made by the Government of Australia, or the Government of the United Kingdom, are exempt from income tax:
 (a) payments similar to payments under the Veterans' Entitlements Act 1986 that are exempt under Subdivision 52‑B;
 (b) payments similar to payments that are made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 and are exempt under Subdivision 52‑C.

[The next Division is Division 55.]

Division 55—Payments that are not exempt from income tax

Guide to Division 55

55-1  What this Division is about

      A variety of payments are not exempt from income tax even though they are similar in nature to payments that are wholly or partly exempt under this Part.

Table of sections

Operative provisions

55-5 Occupational superannuation payments
55-10 Education entry payments

Operative provisions

55-5  Occupational superannuation payments

 (1) This Part does not exempt from income tax any amount or pension paid under the following provisions or Acts, or under schemes established under any of them:
 (a) Defence Force Retirement and Death Benefits Act 1973;
 (b) Defence Forces Retirement Benefits Act 1948;
 (c) Military Superannuation and Benefits Act 1991;
 (d) Papua New Guinea (Staffing Assistance) Act 1973;
 (e) Parliamentary Contributory Superannuation Act 1948;
 (f) section 10 of the Superannuation (Pension Increases) Act 1971;
 (g) section 9 or 14 of the Superannuation Act (No. 2) 1956;
 (h) subsection 8(1) of the Superannuation Act 1948;
 (i) Superannuation Act 1922;
 (j) Superannuation Act 1976;
 (k) Superannuation Act 1990.

 (2) This section operates despite anything contained in any other provision of this Part.

55-10  Education entry payments

  This Part does not exempt from income tax an education entry payment under Part 2.13A of the Social Security Act 1991.

[The next Part is Part 2-20.]