Document ID: chunk:federal_register_of_legislation:C2025C00162:section:5
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 5
Character Range: 306095–307116

5     Partnered (partner in gaol)         $507

Note 2: For the purposes of provisions other than subsection (1), the amount in each item of the table will be indexed 6 monthly in line with CPI increases (see sections 1191 to 1194).
Note 3: A person's pension supplement basic amount is an annual rate.
 (6) The daily rate of tax‑exempt pension supplement, for a person who is receiving a social security payment calculated for that day using a pension supplement amount, is the amount worked out as follows:
 (a) subtract the person's pension supplement basic amount from:
 (i) if the Rate Calculator produces an annual rate—the person's pension supplement amount; or
 (ii) if the Rate Calculator produces a fortnightly rate—26 times the person's pension supplement amount;
 (b) divide the result of paragraph (a) by 364.
Note: The portion of the person's social security payment equal to the tax‑exempt pension supplement is exempt from income tax (see sections 52‑10 and 52‑15 of the Income Tax Assessment Act 1997).