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 2/2)
Character Range: 1358757–1360816

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).

52‑110  Other exempt payments
  Payments (except those covered by section 52‑105) made because of subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 are exempt from income tax.

Subdivision 52‑CA—Exempt payments under the Military Rehabilitation and Compensation Act 2004

Guide to Subdivision 52‑CA

52‑112  What this Subdivision is about

      This Subdivision tells you:

                (a) the payments under the Military Rehabilitation and Compensation Act 2004 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
52‑114 How much of a payment under the Military Rehabilitation and Compensation Act is exempt?

Operative provisions

52‑114  How much of a payment under the Military Rehabilitation and Compensation Act is exempt?
 (1) The table in this section tells you about the income tax treatment of payments under the Military Rehabilitation and Compensation Act 2004. References in the table to provisions are to provisions of that Act.
 (2) Expressions used in this Subdivision that are also used in the Military Rehabilitation and Compensation Act 2004 have the same meanings as in that Act.
 (3) Ordinary payment means a payment other than a payment made because of a person's death.

Income tax treatment of Military Rehabilitation and Compensation Act payments
Item                                                                           Category of payment and provision under which it is paid                                                                                Ordinary payment                                   Payment because of a person's death