Document ID: chunk:federal_register_of_legislation:C2025C00029:section:22:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 22 (pt 2/6)
Character Range: 1370545–1373171

a crisis payment;
 (b) a clean energy payment;
 (c) a first 2020 economic support payment;
 (d) a second 2020 economic support payment;
 (e) a 2022 cost of living payment.
 (3) If:
 (a) an *ordinary payment becomes due to you; and
 (b) the payment is not covered by subsection (4) or (6);
the *supplementary amount of the ordinary payment is exempt from income tax.
Note: To work out the supplementary amount of the ordinary payment, see section 52‑132.
 (4) If:
 (a) your partner dies; and
 (b) you do not qualify for a payment under the ABSTUDY scheme in respect of that death; and
 (c) an *ordinary payment becomes due to you during the bereavement period;
the *supplementary amount and the *tax‑free amount of the ordinary payment are exempt from income tax.
Note 1: To work out the supplementary amount of the ordinary payment, see section 52‑132.
Note 2: To work out the tax‑free amount of the ordinary payment, see section 52‑133.
 (5) If a payment becomes due to you under the ABSTUDY scheme because of a person's death (except a lump sum payment because of your partner's death), the payment is exempt from income tax.
 (6) If:
 (a) your partner dies; and
 (b) a lump sum payment under the ABSTUDY scheme becomes due to you because of your partner's death;
the total of the following are exempt from income tax up to the *tax free amount:
 (c) the lump sum payment; and
 (d) all other payments that become due to you under the ABSTUDY scheme during the bereavement lump sum period.
Note: To work out the tax‑free amount, see section 52‑134.
 (7) ABSTUDY scheme means the scheme known as ABSTUDY.
 (8) Ordinary payment means a payment under the ABSTUDY scheme, other than:
 (a) a crisis payment; or
 (aa) a clean energy payment; or
 (ab) a first 2020 economic support payment; or
 (ac) a second 2020 economic support payment; or
 (ad) a 2022 cost of living payment; or
 (b) a payment made because of a person's death.
 (9) The following expressions used in this Subdivision have the same meaning as in the ABSTUDY Policy Manual:
 (a) bereavement lump sum period;
 (b) bereavement period;
 (c) illness separated couple;
 (d) lump sum payment;
 (e) partner;
 (f) pension age;
 (g) respite care couple.
Note: In 2009, the ABSTUDY Policy Manual was accessible through the website of the Department administered by the Student Assistance Minister.

52‑132  Supplementary amount of payment
  The *supplementary amount of a payment is the total of:
 (a) so much of the payment as is included to assist you with, or to reimburse you for, the costs of any one or more of the following:
 (i) rent;
 (ii) living in a remote area;