Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 21/26)
Character Range: 1284788–1287572

payment to carers (carer service pension related); or
 (v) 2008 one‑off payment to carers (carer allowance related); or
 (w) payments under a scheme referred to in subsection (1E); or
 (wa) payments under the Social Security Act 1991 referred to in subsection (1EA); or
 (x) economic security strategy payment under the Social Security Act 1991; or
 (y) training and learning bonus under the Social Security Act 1991; or
 (za) education entry payment supplement under the Social Security Act 1991; or
 (zb) clean energy payments under the Social Security Act 1991; or
 (zc) 2022 cost of living payment under the Social Security Act 1991.
Note: Section 52‑40 sets out the provisions of the Social Security Act 1991 under which the payments are made.
 (1A) Payments of pension bonus and pension bonus bereavement payment under Part 2.2A of the Social Security Act 1991 are exempt from income tax.
 (1AA) Child disability assistance under Part 2.19AA of the Social Security Act 1991 is exempt from income tax.
 (1AB) Carer supplement under Part 2.19B of the Social Security Act 1991 is exempt from income tax.
 (1AC) One‑off energy assistance payments under Part 2.6 of the Social Security Act 1991 are exempt from income tax.
 (1AD) One‑off energy assistance payments under Part 2.6A of the Social Security Act 1991 are exempt from income tax.
 (1B) The following payments are exempt from income tax:
 (a) first 2020 economic support payments under Division 1 of Part 2.6B of the Social Security Act 1991;
 (b) second 2020 economic support payments under Division 2 of Part 2.6B of the Social Security Act 1991.
 (1C) The following payments are exempt from income tax:
 (a) additional economic support payment 2020 under Division 1 of Part 2.6C of the Social Security Act 1991;
 (b) additional economic support payment 2021 under Division 2 of Part 2.6C of the Social Security Act 1991.
 (1CA) 2022 cost of living payment under Division 1 of Part 2.6D of the Social Security Act 1991 is exempt from income tax.
 (1CB) Payments to older Australians under the following schemes are exempt from income tax:
 (a) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006;
 (b) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Affairs Legislation Amendment (One‑off Payments and Other 2007 Budget Measures) Act 2007;
 (c) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One‑off Payments and Other Budget Measures) Act 2008.
 (1D) The following payments under the Social Security Act 1991 are exempt from income tax:
 (a)