Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_3:p9
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 9/11)
Character Range: 375029–378975

force because of subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986.

 (3) The supplementary amount is the total of:
 (a) so much of the payment as is included by way of rental assistance; and
 (b) so much of the payment as is included by way of an additional amount for each of your dependent children; and
 (c) so much of the payment as is included by way of remote area allowance.

 (4) Member of the Forces has the same meaning as in the Act referred to in the relevant paragraph of subsection (2).

 (5) Expressions (except pension age) used in this Subdivision that are also used in the Veterans' Entitlements Act 1986 have the same meaning as in that Act.

 (6) Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.

52-110  Other exempt payments

  Payments (except those covered by section 52-105) made because of subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 are exempt from income tax.

Division 53—Various exempt payments

Guide to Division 53

53-1  What this Division is about

      This Division tells you:

                (a) about various payments that are wholly or partly exempt from income tax; and
                (b) any special conditions that apply to a payment in order for it to be exempt; and
                (c) how to work out how much of a payment is exempt.

Table of sections

Operative provisions

53-10 Exemption of various types of payments
53-15 Supplementary amount of a drought relief payment
53-20 Exemption of similar Australian and United Kingdom veterans' payments

Operative provisions

53-10  Exemption of various types of payments

  This table tells you about the income tax treatment of various types of payments.

Exemption of various payments
                                                                                                                                                                    ... is exempt subject to these exceptions and special conditions:

Item                           This type of payment:                                                        ... made under:
  1                            Disability services payment                                                  Part III of the Disability Services Act 1986            None
  2                            Domiciliary nursing care benefit                                             Part VB of the National Health Act 1953                 None
  3                            Drought relief payment: payment made other than because of a person's death  The Farm Household Support Act 1992                     Only the supplementary amount is exempt
                                                                                                                                                                    (see section 53-15)

  4                            Drought relief payment: payment made because of a person's death             Paragraph 49(b) of the Farm Household Support Act 1992  None

  5                            Wounds and disability pension                                                Not applicable                                          The payment must be:
                                                                                                                                                                    (a) of a kind specified in subsection 315(2) of the Income and Corporation Taxes Act 1988 of the United Kingdom; and
                                                                                                                                                                    (b) similar in nature to payments that are exempt under Division 52 or this Division

53-15  Supplementary amount of a drought relief payment

  The supplementary amount of a drought relief payment is the