Document ID: chunk:federal_register_of_legislation:C2025C00029:section:35:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 35 (pt 1/4)
Character Range: 1333244–1336380

35                                                        Youth allowance                                                                       Part 2.11         Section 567A                                                              Sections 567B and 567FA

Subdivision 52‑B—Exempt payments under the Veterans' Entitlements Act 1986

Guide to Subdivision 52‑B

52‑60  What this Subdivision is about

      This Subdivision tells you:

                (a) the payments under the Veterans' Entitlements 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
52‑65 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, other than:
 (a) payments of pension bonus or pension bonus bereavement payment; or
 (b) clean energy payments; or
 (ba) clean energy payments under the scheme prepared under Part VII (about educating veterans' children) of the Veterans' Entitlements Act 1986; or
 (c) one‑off energy assistance payments under the Veterans' Entitlements Act 1986; or
 (d) first 2020 economic support payments under the Veterans' Entitlements Act 1986; or
 (da) second 2020 economic support payments under the Veterans' Entitlements Act 1986; or
 (db) payments of additional economic support payment 2020 under the Veterans' Entitlements Act 1986; or
 (dc) payments of additional economic support payment 2021 under the Veterans' Entitlements Act 1986; or
 (e) a prisoner of war recognition supplement under Part VIB of the Veterans' Entitlements Act 1986; or
 (f) a 2022 cost of living payment under the Veterans' Entitlements Act 1986.
Note: Section 52‑75 sets out the provisions of the Veterans' Entitlements Act 1986 under which the payments are made.
 (1A) Payments of pension bonus and pension bonus bereavement payment under Part IIIAB of the Veterans' Entitlements Act 1986 are exempt from income tax.
 (1E) A lump sum payment under section 198N of the Veterans' Entitlements Act 1986 is exempt from income tax.
 (1F) A prisoner of war recognition supplement under Part VIB of the Veterans' Entitlements Act 1986 is exempt from income tax.
 (1G) The following are exempt from income tax:
 (a) clean energy payments under the Veterans' Entitlements Act 1986;
 (b) clean energy payments under the scheme prepared under Part VII (about educating veterans' children) of that Act.
Note: The supplementary amount of each other payment under the scheme mentioned in paragraph (b) is also exempt from income tax (see section 52‑140).
 (1GA) One‑off energy assistance payments under Part IIIF of the Veterans' Entitlements Act 1986 are exempt from income tax.
 (1H) One‑off energy