Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_11:p6
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 6/9)
Character Range: 310470–317131

of the death of a person you are caring for
52-40 Provisions of the Social Security Act 1991 under which payments are made

Operative provisions

52-10  How much of a social security payment is exempt?

 (1) The table in this section tells you about the income tax treatment of social security payments.

Note: Section 52-40 sets out the provisions of the Social Security Act 1991 under which the payments are made.

 (2) Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same meaning as in that Act.

 (3) Ordinary payment means a payment other than a payment made because of a person's death.

Income tax treatment of social security payments
Item                                              Payment                                                                                Case 1                           Case 2                                                  Case 3          Case 4
1.1                                               Advance pharmaceutical supplement                                                      Exempt                           Exempt                                                  Not applicable  Not applicable
2.1                                               Age pension                                                                            Supplementary amount is exempt   Supplementary amount, and tax‑free amount, are exempt   Exempt          Exempt up to the tax‑free amount
                                                                                                                                         (see section 52‑15)              (see sections 52‑15 and 52‑20)                                          (see section 52-25)
3.1                                               Bereavement allowance                                                                  Supplementary amount is exempt   Supplementary amount is exempt                          Exempt          Not applicable
                                                                                                                                         (see section 52‑15)              (see section 52‑15)
4.1                                               Carer pension: you are pension age or over                                             Supplementary amount is exempt   Supplementary amount, and tax‑free amount, are exempt   Exempt          (a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991
                                                                                                                                         (see section 52‑15)              (see sections 52‑15 and 52‑20)                                          (see section 52-35); or
                                                                                                                                                                                                                                                  (b) exempt up to the tax-free amount if it is made under section 239 of that Act
                                                                                                                                                                                                                                                  (see section 52-25)
4.2                                               Carer pension: the severely handicapped person is pension age or over                  Supplementary amount is exempt   Supplementary amount, and tax‑free amount, are exempt   Exempt          (a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991
                                                                                                                                         (see section 52‑15)              (see sections 52‑15 and 52‑20)                                          (see section 52-35); or
                                                                                                                                                                                                                                                  (b) exempt up to the tax-free amount if it is made under section 239 of that Act
                                                                                                                                                                                                                                                  (see section 52-25)
4.3                                               Carer pension: both you and the severely handicapped person are under pension age      Exempt                           Exempt                                                  Exempt          (a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991
                                                                                                                                                                                                                                                  (see section 52-35); or
                                                                                                                                                                                                                                                  (b) exempt up to the tax-free amount if it is made under section 239 of that Act
                                                                                                                                                                                                                                                  (see section 52-25)
4.4                                               Carer pension: you are under pension age and the severely handicapped person has died  Exempt                           Exempt                                                  Exempt          (a) exempt up to the tax-free amount if it is made under section 236A of the Social Security Act 1991
                                                                                                                                                                                                                                                  (see section 52-35); or
                                                                                                                                                                                                                                                  (b) exempt up to the tax-free amount if