Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 22/26)
Character Range: 1287311–1289999

determined under item 1 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008.
 (1D) The following payments under the Social Security Act 1991 are exempt from income tax:
 (a) one‑off payment to carers (carer payment related) (see Division 1 of Part 2.5A of that Act);
 (b) one‑off payment to carers (carer allowance related) (see Division 1 of Part 2.19A of that Act);
 (c) 2005 one‑off payment to carers (carer payment related) (see Division 2 of Part 2.5A of that Act);
 (d) 2005 one‑off payment to carers (carer service pension related) (see Division 3 of Part 2.5A of that Act);
 (e) 2005 one‑off payment to carers (carer allowance related) (see Division 2 of Part 2.19A of that Act);
 (f) 2006 one‑off payment to carers (carer payment related) (see Division 4 of Part 2.5A of that Act);
 (g) 2006 one‑off payment to carers (wife pension related) (see Division 5 of Part 2.5A of that Act);
 (h) 2006 one‑off payment to carers (partner service pension related) (see Division 6 of Part 2.5A of that Act);
 (i) 2006 one‑off payment to carers (carer service pension related) (see Division 7 of Part 2.5A of that Act); or
 (j) 2006 one‑off payment to carers (carer allowance related) (see Division 3 of Part 2.19A of that Act);
 (k) 2007 one‑off payment to carers (carer payment related) (see Division 8 of Part 2.5A of that Act);
 (l) 2007 one‑off payment to carers (wife pension related) (see Division 9 of Part 2.5A of that Act);
 (m) 2007 one‑off payment to carers (partner service pension related) (see Division 10 of Part 2.5A of that Act);
 (n) 2007 one‑off payment to carers (carer service pension related) (see Division 11 of Part 2.5A of that Act);
 (o) 2007 one‑off payment to carers (carer allowance related) (see Division 4 of Part 2.19A of that Act);
 (p) 2008 one‑off payment to carers (carer payment related) (see Division 12 of Part 2.5A of that Act);
 (q) 2008 one‑off payment to carers (wife pension related) (see Division 13 of Part 2.5A of that Act);
 (r) 2008 one‑off payment to carers (partner service pension related) (see Division 14 of Part 2.5A of that Act);
 (s) 2008 one‑off payment to carers (carer service pension related) (see Division 15 of Part 2.5A of that Act);
 (t) 2008 one‑off payment to carers (carer allowance related) (see Division 5 of Part 2.19A of that Act).
 (1E) Payments to carers under the following schemes are exempt from income tax:
 (a) a scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004;
 (b) a scheme determined under Schedule 2 to the Social Security Legislation