Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 20/26)
Character Range: 1282181–1285036

(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, other than payments of:
 (a) pension bonus and pension bonus bereavement payment; or
 (aa) child disability assistance; or
 (ab) carer supplement; or
 (ac) one‑off energy assistance payment under the Social Security Act 1991; or
 (ad) first 2020 economic support payment under the Social Security Act 1991; or
 (ae) second 2020 economic support payment under the Social Security Act 1991; or
 (af) additional economic support payment 2020 under the Social Security Act 1991; or
 (ag) additional economic support payment 2021 under the Social Security Act 1991; or
 (bb) payments under a scheme referred to in subsection (1CB); or
 (c) one‑off payment to carers (carer payment related); or
 (d) one‑off payment to carers (carer allowance related); or
 (e) 2005 one‑off payment to carers (carer payment related); or
 (f) 2005 one‑off payment to carers (carer service pension related); or
 (g) 2005 one‑off payment to carers (carer allowance related); or
 (h) 2006 one‑off payment to carers (carer payment related); or
 (i) 2006 one‑off payment to carers (wife pension related); or
 (j) 2006 one‑off payment to carers (partner service pension related); or
 (k) 2006 one‑off payment to carers (carer service pension related); or
 (l) 2006 one‑off payment to carers (carer allowance related); or
 (m) 2007 one‑off payment to carers (carer payment related); or
 (n) 2007 one‑off payment to carers (wife pension related); or
 (o) 2007 one‑off payment to carers (partner service pension related); or
 (p) 2007 one‑off payment to carers (carer service pension related); or
 (q) 2007 one‑off payment to carers (carer allowance related); or
 (r) 2008 one‑off payment to carers (carer payment related); or
 (s) 2008 one‑off payment to carers (wife pension related); or
 (t) 2008 one‑off payment to carers (partner service pension related); or
 (u) 2008 one‑off payment to carers (carer service pension related); or
 (v) 2008 one‑off payment to carers (carer allowance related); or
 (w) payments under a scheme referred to in subsection (1E); or
 (wa) payments under the Social Security Act 1991 referred to in