Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4
Character Range: 1315695–1318507

4                                                  Austudy payment                                (a) so much of the payment as is included by way of rent assistance; and
                                                                                                  (b) so much of the payment as is included by way of remote area allowance; and
                                                                                                  (c) so much of the payment as is included by way of pharmaceutical allowance; and
                                                                                                  (d) so much of the payment as is included by way of tax‑exempt pension supplement; and
                                                                                                  (e) so much of the payment as is included by way of energy supplement

Note: A reference in this table to jobseeker payment or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part 5 of that Act).

52‑20  Tax‑free amount of an ordinary payment after the death of your partner
 (1) You work out under this section the *tax‑free amount of an *ordinary payment made under the Social Security Act 1991 after the death of your partner if:
 (a) you do not qualify for payments under a *bereavement Subdivision; and
 (b) the ordinary payment became due to you during the bereavement period.
Note: For the provisions of the Social Security Act 1991 that tell you if you qualify for payments under a bereavement Subdivision: see subsection (3).
 (2) This is how to work out the tax‑free amount:

      Method statement
           Step 1. Work out the *supplementary amount of the payment.
                  Note: The supplementary amount is also exempt and is worked out under section 52‑15.
           Step 2. Subtract the *supplementary amount from the amount of the payment.
           Step 3. Work out what would have been the amount of the payment if your partner had not died.
           Step 4. Work out what would have been the *supplementary amount of the payment if your partner had not died.
           Step 5. Subtract the amount at Step 4 from the amount at Step 3.
           Step 6. Subtract the amount at Step 5 from the amount at Step 2: the result is the tax‑free amount.
 (3) This table sets out:
 (a) the Subdivisions of the Social Security Act 1991 that are bereavement Subdivisions; and
 (b) the provision of that Act that tells you if you qualify for payments under the relevant bereavement Subdivision.

Bereavement Subdivisions
                                                                     This provision tells you if you qualify for payments under it:

Item                      For this bereavement Subdivision: