Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_3:p6
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 6/11)
Character Range: 357105–364723

of sections

Operative provisions

52-65 How much of a veterans' affairs payment is exempt?
52-70 Supplementary amounts of payments
52-75 Provisions of the Veterans' Entitlements Act 1986 under which payments are made

Operative provisions

52-65  How much of a veterans' affairs payment is exempt?

 (1) The table in this section tells you about the income tax treatment of veterans' affairs payments.

Note: Section 52-75 sets out the provisions of the Veterans' Entitlements Act 1986 under which the payments are made.

 (2) 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.

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

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

Income tax treatment of veterans' affairs payments
                                                                                                                                                                                                                                                                                       Payment made because of a person's death
                                                    Category of veterans' affairs payment
Item                                                                                                                                                                                                                                                   Ordinary payment
1.1                                                 Age service pension                                                                                                                                                                                Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52-70)
2.1                                                 Attendant allowance                                                                                                                                                                                Exempt                          Not applicable
3.1                                                 Carer service pension: unless covered by item 3.2 or 3.3                                                                                                                                           Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52-70)
3.2                                                 Carer service pension: both you and your partner are under pension age and your partner is receiving an invalidity service pension                                                                 Exempt                          Exempt
3.3                                                 Carer service pension: you are under pension age, your partner has died and was receiving an invalidity service pension at death                                                                   Exempt                          Exempt
4.1                                                 Clothing allowance                                                                                                                                                                                 Exempt                          Not applicable
5.1                                                 Decoration allowance                                                                                                                                                                               Exempt                          Not applicable
6.1                                                 Income support supplement: unless covered by item 6.2, 6.3, 6.4 or 6.5                                                                                                                             Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52-70)
6.2                                                 Income support supplement: you are under pension age and receiving the supplement on the grounds of permanent incapacity                                                                           Exempt                          Exempt
6.3                                                 Income support supplement: both you and the severely handicapped person you are caring for are under pension age and you are receiving the supplement for providing constant care for that person  Exempt                          Exempt
6.4                                                 Income support supplement: both you and your partner are under pension age and your partner is an invalidity service pensioner or a disability support pensioner                                   Exempt                          Exempt
6.5                                                 Income support supplement: both you and your partner are under pension age and your partner is receiving the supplement on the grounds of permanent incapacity                                     Exempt                          Exempt
7.1                                                 Invalidity service pension: you are pension age or over                                                                                                                                            Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52-70)
7.2                                                 Invalidity service pension: you are under pension age                                                                                                                                              Exempt                          Exempt
8.1                                                 Loss of earnings allowance                                                                                                                                                                         Exempt                          Not applicable
9.1                                                 Partner service pension: unless covered by item 9.2 or 9.3                                                                                                                                         Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52-70)
9.2                                                 Partner service pension: