Document ID: chunk:federal_register_of_legislation:C2009C00231:clause:3_4:p3
Version: federal_register_of_legislation:C2009C00231
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 3/3)
Character Range: 15850–17359

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.

52‑134  Tax‑free amount if you receive a bereavement lump sum payment

  This is how to work out the tax‑free amount for the purposes of subsection 52‑131(6):

      Method statement
           Step 1. Work out the payments under the ABSTUDY scheme that would have become due to you during the bereavement lump sum period if:

                (a) your partner had not died; and
                (b) your partner had been under pension age; and
                (c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.

           Step 2. Work out how much of those payments would have been exempt in those circumstances.
           Step 3. Work out the payments under the ABSTUDY scheme or the Social Security Act 1991 that would have become due to your partner during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.
           Step 4. Total the payments worked out at Steps 2 and 3: the result is the tax‑free amount.