Document ID: chunk:federal_register_of_legislation:C2004A04996:front:0:p68
Version: federal_register_of_legislation:C2004A04996
Segment Type: other
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Character Range: 173925–177151

rate" insert "or income support supplement rate".

9. Subparagraph 31(1)(b)(i):

After "service pension" insert an income support supplement".

10. Paragraphs 31(2)(b), (c) and (d):

After "service pension" insert "or income support supplement".

SCHEDULE 10—continued

PART 4—REPEAL OF TRANSITIONAL PROVISIONS

11. Sections 30 and 31:

Repeal.
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                         SCHEDULE 11 Subsection 3(3)

AMENDMENT OF THE VETERANS' AFFAIRS LEGISLATION AMENDMENT ACT (NO. 2) 1992

PART 1—AMENDMENTS RETROSPECTIVE TO 20 MARCH 1993

1. After paragraph 111(1)(a):

Insert:

     "(aa) at all times on or after that date the person was entitled to be paid a service pension under the Veterans' Entitlements Act 1986 or a social security payment under the Social Security Act 1991; and".

2. Paragraph 111(5)(a):

  Omit, substitute:

    "(a) the person no longer receives a service pension under the Veterans' Entitlements Act 1986 or a social security payment under the Social Security Act 1991; or".

SCHEDULE 11—continued

PART 2—AMENDMENTS RETROSPECTIVE TO 20 MARCH 1995

3. Paragraph 111(3)(b):

Omit, substitute:

    "(b) after that date, the person becomes entitled to be paid a service pension or an income support supplement; and".

4. Paragraph 111(5)(a):

Omit, substitute:

    "(a) the person no longer receives a service pension or an income support supplement under the Veterans' Entitlements Act 1986, or a social security payment under the Social Security Act 1991; or".

SCHEDULE 11—continued

PART 3—REPEAL OF TRANSITIONAL PROVISIONS

5. Section 111:

Repeal.
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                          SCHEDULE 11 Subsection 3(4)

AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

PART 1—AMENDMENT RELATING TO RESIDENTIAL CARE CHARGE

1. After paragraph 24ACA(1)(a):

Insert:

     "(aa) so much of the payment as was included in the payment because the taxpayer paid, or is liable to pay, a residential care charge; and".

SCHEDULE 12—continued

PART 2—AMENDMENTS RELATING TO TAXATION OF PAYMENTS UNDER THE VETERANS' ENTITLEMENTS ACT 1986

2. Section 24AC (Index of payments):

(a) After:

      "Decoration allowance |24ACO"

    insert:

      "Income support supplement |24ACHA".

(b) Omit "Pharmaceutical supplement", substitute "Pharmaceutical allowance".

3. Paragraph 24ACA(1)(b):

Omit "pension", substitute "payment".

4. Subsection 24ACA(2):

Omit.

5. Section 24ACC:

Repeal, substitute:

Interpretation—meaning of pension age

"24ACC. In this Subdivision:

pension age has the same meaning as in the Social Security Act 1991.".

6. Sections 24ACE, 24ACF, 24ACG and 24ACH:

Repeal, substitute:

Age service pension

"24ACE. The treatment of payments of age service pension under Division 3 of Part III of the Veterans' Entitlements Act 1986 is as follows:

  (a) the supplementary amount is exempt;

  (b) a bereavement payment is exempt;

  (c) the balance is not exempt.

Invalidity service pension

"24ACF.(1) The treatment of payments of invalidity service pension under Division 3 of Part III of the Veterans' Entitlements Act 1986 is as set out in this section:

"(2) The supplementary amount is exempt.

SCHEDULE 12—-continued

"(3) A bereavement payment is exempt.

"(4)