Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p23
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 23/26)
Character Range: 1289732–1295236

the following schemes are exempt from income tax:
 (a) a scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One‑off Payments) Act 2004;
 (b) a scheme determined under Schedule 2 to the Social Security Legislation Amendment (One‑off Payments for Carers) Act 2005;
 (c) a scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006;
 (d) a scheme determined under Schedule 4 to the Social Security and Veterans' Affairs Legislation Amendment (One‑off Payments and Other 2007 Budget Measures) Act 2007;
 (e) a scheme determined under Schedule 4 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008.
 (1F) Economic security strategy payment under the Social Security Act 1991 is exempt from income tax.
 (1G) Training and learning bonus under the Social Security Act 1991 is exempt from income tax.
 (1J) Education entry payment supplement under the Social Security Act 1991 is exempt from income tax.
 (1K) Australian Victim of Terrorism Overseas Payment under Part 2.24AA the Social Security Act 1991 is exempt from income tax.
 (1L) Clean energy payments under the Social Security Act 1991 are exempt from income tax.
 (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)
2AA.1                                             Australian Government Disaster Recovery Payment                                    Exempt                                              Exempt                                                                                Not applicable                                                                                                                           Not applicable
2A.1                                              Austudy payment                                                                    Supplementary amount is exempt (see section 52‑15)  Supplementary amount, and tax‑free amount, are exempt (see sections 52‑15 and 52‑20)  Exempt                                                                                                                                   Exempt up to the tax‑free amount (see section 52‑30)
3A.1                                              Carer allowance                                                                    Exempt                                              Exempt                                                                                Exempt                                                                                                                                   Exempt
4.1                                               Carer payment:                                                                     Supplementary amount is exempt (see section 52‑15)  Supplementary amount, and tax‑free amount, are exempt (see sections 52‑15 and 52‑20)  Exempt, but if it is made under section 236A of the Social Security Act 1991, exempt only up to the tax‑free amount (see section 52‑35)  Exempt up to the tax‑free amount if it is made under section 239 of the Social Security Act 1991 (see section 52‑25)
                                                  you are pension age or over
4.2                                               Carer payment:                                                                     Supplementary amount is exempt (see section 52‑15)  Supplementary amount, and tax‑free amount,