Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_3:p8
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 8/11)
Character Range: 371202–375285

9                                                         Partner service pension                         Division 5 of Part III  Parts III and IIIA
  10                                                        Pension for defence-caused death or incapacity  Part IV                 Not applicable
  11                                                        Pension for war-caused death or incapacity      Part II                 Not applicable
  12                                                        Pharmaceutical allowance                        Part VIIA               Not applicable
  13                                                        Recreation transport allowance                  Section 104             Not applicable
  14                                                        Section 98A Bereavement payment                 Not applicable          Section 98A
  15                                                        Section 99 funeral benefit                      Not applicable          Section 99
  16                                                        Section 100 funeral benefit                     Not applicable          Section 100
  17                                                        Special assistance                              Section 106             Not applicable
  18                                                        Telephone allowance                             Part VIIB               Not applicable
  19                                                        Temporary incapacity allowance                  Section 107             Not applicable
  20                                                        Travelling expenses                             Section 110             Not applicable
  21                                                        Vehicle Assistance Scheme                       Section 105             Not applicable
  22                                                        Victoria Cross allowance                        Section 103             Not applicable

Subdivision 52-C—Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986

Guide to Subdivision 52-C

52-100  What this Subdivision is about

      This Subdivision tells you:

                (a) the payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 that are wholly or partly exempt from income tax; and
                (b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and
                (c) how to work out how much of a payment is exempt.

Table of sections

Operative provisions

52-105 Supplementary amount of a payment made under the Repatriation Act 1920 is exempt
52-110 Other exempt payments

Operative provisions

52-105  Supplementary amount of a payment made under the Repatriation Act 1920 is exempt

 (1) The *supplementary amount of a payment made to you is exempt from income tax if:
 (a) you are a parent of a *member of the Forces who has died (but you are neither a widow nor a woman divorced or deserted by her husband) and you are of *pension age or over; or
 (b) you are the mother of a *member of the Forces who has died and you are also a widow, or divorced or deserted by your husband;
and the payment is covered by subsection (2).

 (2) The payment must be made in circumstances that are a prescribed case under:
 (a) Table A in Schedule 3 to the Repatriation Act 1920; or
 (b) that Table as applying because of the Repatriation (Far East Strategic Reserve) Act 1956; or
 (c) that Table as applying because of the Repatriation (Special Overseas Service) Act 1962; or
 (d) that Table as applying because of the Interim Forces Benefits Act 1947;
as in force because of subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986.

 (3) The supplementary amount is the total of:
 (a) so much of the payment as is included by way of rental assistance; and
 (b)