Document ID: chunk:federal_register_of_legislation:C2017C00337:clause:4_11
Version: federal_register_of_legislation:C2017C00337
Segment Type: clause
Provision Reference: sch 4 cl 11
Character Range: 151326–153005

11  After Subdivision 52‑C
Insert:

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?
[This is the end of the Guide.]

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