Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_3:p1
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 1/11)
Character Range: 337822–341187

3                                                  Parenting allowance (benefit parenting allowance)  (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 remote area allowance; and
                                                                                                      (c) so much of the payment as is included by way of pharmaceutical allowance; and
                                                                                                      (d) so much of the payment as is included by way of residential care charge; and
                                                                                                      (e) so much of the payment as is included by way of provisional rate of parenting allowance up to the maximum basic component of the parenting allowance worked out using the method statement in point 1068A‑A3 of the Social Security Act 1991

52‑20  Tax-free amount of an ordinary payment after the death of your partner

 (1) You work out under this section the *tax-free amount of an *ordinary payment made under the Social Security Act 1991 after the death of your partner if:
 (a) you do not qualify for payments under a *bereavement Subdivision; and
 (b) the ordinary payment became due to you on any of the
7 pension paydays after the death of your partner.

Note: For the provisions of the Social Security Act 1991 that tell you if you qualify for payments under a bereavement Subdivision: see subsection (3).

 (2) This is how to work out the tax‑free amount:

      Method statement
           Step 1. Work out the *supplementary amount of the payment.
                  Note: The supplementary amount is also exempt and is worked out under section 52‑15.
           Step 2. Subtract the *supplementary amount from the amount of the payment.
           Step 3. Work out what would have been the amount of the payment if your partner had not died.
           Step 4. Work out what would have been the *supplementary amount of the payment if your partner had not died.
           Step 5. Subtract the amount at Step 4 from the amount at Step 3.
           Step 6. Subtract the amount at Step 5 from the amount at Step 2: the result is the tax‑free amount.
 (3) This table sets out:
 (a) the Subdivisions of the Social Security Act 1991 that are bereavement Subdivisions; and
 (b) the provision of that Act that tells you if you qualify for payments under the relevant bereavement Subdivision.

Bereavement Subdivisions
                                                                      This provision tells you if you qualify for payments under it:

Item                      For this bereavement Subdivision:
  1                       Subdivision A of Division 9 of Part 2.2     paragraph 82(1)(e)
  2                       Subdivision A of Division 10 of Part 2.3    paragraph 146F(1)(e)
  3                       Subdivision B of Division 9 of Part 2.5     paragraph 237(1)(e)
  4                       Subdivision B of Division 9 of Part 2.6     paragraph 303(1)(e)
  5                       Subdivision A of Division 10 of Part 2.9    paragraph 469(1)(e)
  6                       Subdivision AA of Division 9 of Part 2.12