Document ID: chunk:federal_register_of_legislation:C2008C00314:clause:2_3
Version: federal_register_of_legislation:C2008C00314
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 5429–6173

3  At the end of subsection 45Q(4)
Add:
 ; and (c) if:
 (i) the person's claim states the person is permanently incapacitated for work; and
 (ii) at the time the Commission determines that income support supplement is to be granted to the person, the Commission is satisfied that the person is permanently incapacitated for work in accordance with a determination under section 45QA;
  the Commission must determine that income support supplement is payable to the person on the grounds of permanent incapacity.

Note: Section 52‑65 of the Income Tax Assessment Act 1997 provides for payments of income support supplement to be exempt from income tax in certain situations if the supplement is received on the grounds of permanent incapacity.