Document ID: chunk:federal_register_of_legislation:C2025C00029:section:35:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 35 (pt 2/4)
Character Range: 1336124–1342162

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 assistance payments under Part IIIG of the Veterans' Entitlements Act 1986 are exempt from income tax.
 (1J) The following payments are exempt from income tax:
 (a) first 2020 economic support payments under Division 1 of Part IIIH of the Veterans' Entitlements Act 1986;
 (b) second 2020 economic support payments under Division 2 of Part IIIH of the Veterans' Entitlements Act 1986.
 (1K) The following payments are exempt from income tax:
 (a) additional economic support payment 2020 under Division 1 of Part IIIJ of the Veterans' Entitlements Act 1986;
 (b) additional economic support payment 2021 under Division 2 of Part IIIJ of the Veterans' Entitlements Act 1986.
 (1L) 2022 cost of living payment under Division 1 of Part IIIK of the Veterans' Entitlements Act 1986 is exempt from income tax.
 (2) Expressions (except "pension age") used in this Subdivision that are also used in the Veterans' Entitlements Act 1986 have the same meaning as in that Act.
Note: Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991: see subsection 995‑1(1).
 (4) Ordinary payment means a payment other than a payment made because of a person's death.

Income tax treatment of veterans' affairs payments
                                                                                                                                                                                                                                                                                       Payment made because of a person's death
                                                    Category of veterans' affairs payment
Item                                                                                                                                                                                                                                                   Ordinary payment
1.1                                                 Age service pension                                                                                                                                                                                Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52‑70)
2.1                                                 Attendant allowance                                                                                                                                                                                Exempt                          Not applicable
3.1                                                 Carer service pension: unless covered by item 3.2 or 3.3                                                                                                                                           Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52‑70)
3.2                                                 Carer service pension: both you and your partner are under pension age and your partner is receiving an invalidity service pension                                                                 Exempt                          Exempt
3.3                                                 Carer service pension: you are under pension age, your partner has died and was receiving an invalidity service pension at death                                                                   Exempt                          Exempt
4.1                                                 Clothing allowance                                                                                                                                                                                 Exempt                          Not applicable
5.1                                                 Decoration allowance                                                                                                                                                                               Exempt                          Not applicable
6.1                                                 Income support supplement: unless covered by item 6.2, 6.3, 6.4 or 6.5                                                                                                                             Supplementary amount is exempt  Exempt
                                                                                                                                                                                                                                                       (see section 52‑70)
6.2                                                 Income support supplement: you are under pension age and receiving the supplement on the grounds of permanent incapacity                                                                           Exempt                          Exempt
6.3                                                 Income support supplement: both you and the severely handicapped person you are caring for are under pension age and you are receiving the supplement for providing constant care for that person  Exempt                          Exempt
6.4                                                 Income support supplement: both you and your partner are under pension age and your partner is an invalidity service pensioner or a disability