Document ID: chunk:federal_register_of_legislation:C2024C00583:clause:3_7
Version: federal_register_of_legislation:C2024C00583
Segment Type: clause
Provision Reference: sch 3 cl 7
Character Range: 505786–508189

7  Tax free pension or benefit
  For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year:
 (a) a disability support pension under Part 2.3 of the Social Security Act 1991;
 (c) a carer payment under Part 2.5 of the Social Security Act 1991;
 (d) a pension under Part II of the Veterans' Entitlements Act 1986 payable to a veteran;
 (da) a pension under Part IV of the Veterans' Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force;
 (e) an invalidity service pension under Division 4 of Part III of the Veterans' Entitlements Act 1986;
 (f) a partner service pension under Division 5 of Part III of the Veterans' Entitlements Act 1986;
 (g) a pension under Part II of the Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased veteran;
 (ga) a pension under Part IV of the Veterans' Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force;
 (h) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986;
 (haaa) a veteran payment under an instrument made under Part IIIAA of the Veterans' Entitlements Act 1986;
 (ha) a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004;
 (hb) a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004;
 (hc) a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 (including a reduced weekly amount because of a choice under section 236 of that Act) or of a lump sum mentioned in subsection 236(5) of that Act;
to the extent to which the payment:
 (i) is exempt from income tax; and
 (j) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement, remote area allowance or energy supplement; and
 (k) if the payment is a payment under the Social Security Act 1991—does not include tax‑exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and
 (l) if the payment is a payment under the Veterans' Entitlements Act 1986—does not include tax‑exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).