Document ID: chunk:federal_register_of_legislation:C2024C00866:section:2
Version: federal_register_of_legislation:C2024C00866
Segment Type: section
Provision Reference: s 2
Character Range: 61304–62204

2                              Income support supplement           The person's minimum pension supplement amount divided by 364

Note: The portion of the person's service pension, income support supplement or veteran payment equal to the tax‑exempt pension supplement is exempt from income tax (see sections 52‑65 and 52‑70 of the Income Tax Assessment Act 1997).
 (6) If a person is receiving a service pension at a rate that:
 (a) is worked out under subpoint SCH6‑A1(4) of Schedule 6 and is the revised rate; or
 (b) is worked out under subpoint SCH6‑A1(5) of Schedule 6;
subsection (5) applies in relation to the person and the pension as if the person had a pension supplement amount equal to what would be the person's pension supplement amount if the person were receiving the service pension at the rate worked out under subpoint SCH6‑A1(4) of Schedule 6 and equal to the provisional rate.