Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 3/3)
Character Range: 1324171–1325978

payments under the Social Security Act 1991 that would have become due to you during the bereavement lump sum period if:

                (a) the care receiver had not died; and
                (b) the care receiver had been under *pension age.

           Step 2. Work out how much of those payments would have been exempt in those circumstances.
           Step 3. Work out the payments under the Social Security Act 1991 that would have become due to the care receiver during the bereavement lump sum period if the care receiver had not died, even if the payments would not have been exempt.
           Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax‑free amount.

52‑40  Provisions of the Social Security Act 1991 under which payments are made
  This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.

Provisions under which social security payments are made
                                                                                                                                                                  Payment made because of a person's death (unless covered by next column)
                                                                                                                                                                                                                                            Lump sum payment made because of your partner's death
                                                          Category of social security payment
                                                                                                                                                Ordinary payment
Item