Document ID: chunk:federal_register_of_legislation:C2004A04996:section:4:p1
Version: federal_register_of_legislation:C2004A04996
Segment Type: section
Provision Reference: s 4 (pt 1/2)
Character Range: 181424–184408

4                                                                                                                      None of the categories in items 1,2 and 3 applies                                           Not exempt

7. Section 24ACX:

Repeal.

SCHEDULE 12—continued

8. Subdivision D of Division 1AA of Part III:

  Repeal.

9. Paragraph 251U(1)(b):

  Omit "or the Seamen's War Pensions and Allowances Act 1940".

10. Subparagraph 251U(1)(cb)(ii):

  Omit "invalid", substitute "invalidity".

11. After subparagraph 251U(1)(cb)(ii):

  Insert:

" or (iii) a partner service pension under Division 5 of Part III of the Veterans' Entitlements Act 1986;".

12. After paragraph 251U(1)(cb):

   Insert:

  "(cc) during the whole of that period:

       (i) the person was receiving income support supplement under Part IIIA of the Veterans' Entitlements Act 1986; and

       (ii) the rate of the person's income support supplement was worked out under point 45X-B2 in Module B of the Income Support Supplement Rate Calculator at the end of section 45X, or under point 45Y-B2 in Module B of the Income Support Supplement Rate Calculator at the end of section 45 Y, of the Veterans' Entitlements Act 1986;".

13. Application

The amendments made by this Schedule apply to assessments in respect of income of the 1995-96 year of income and of all later years of income.

Note: The heading to section 24ACW is altered by omitting "supplement" and substituting "allowance".
___________________

                         SCHEDULE 13 Subsection 3(5)

AMENDMENT OF THE FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH) ACT 1986

1. Subsection 3(1):

  Insert:

"Entitlements Act means the Veterans' Entitlements Act 1986".

2. After section 6:

  Insert:

Exemption of benefits provided to certain people

"6AA. For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit (other than a benefit referred to in section 6) is provided, in respect of the employment of a Commonwealth employee, because of the employee being:

    (a) a veteran as defined by subsection 5C(1) of the Entitlements Act to whom, or in respect of whom, a pension is payable under Part II of that Act; or

    (b) a veteran as defined by subsection 5C(1) of the Entitlements Act who is eligible to receive a service pension, or in respect of whom a service pension is payable, under Part III of that Act; or

    (c) a member of the Forces, or a member of a Peacekeeping Force, as defined by subsection 68(1) of the Entitlements Act to whom, or in respect of whom, pension is payable under Part IV of that Act;

the benefit is an exempt benefit.

Exemption of benefits provided to Commonwealth employees under the Entitlements Act

"6AB. For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit is provided under the Entitlements Act in respect of the employment of a Commonwealth employee, the benefit is an exempt benefit.