Document ID: chunk:federal_register_of_legislation:C2004A04996:section:4:p2
Version: federal_register_of_legislation:C2004A04996
Segment Type: section
Provision Reference: s 4 (pt 2/2)
Character Range: 184173–186333

"6AB. For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit is provided under the Entitlements Act in respect of the employment of a Commonwealth employee, the benefit is an exempt benefit.

Exemption of health care benefits provided to certain members of the Defence Force

"6AC.(1) For the purposes of the application of the Assessment Act in accordance with this Act, if a benefit that consists of the provision of health care and is not otherwise an exempt benefit is provided, in respect of the employment of a Commonwealth employee, because of the employee being a member of the Defence Force, the first-mentioned benefit is an exempt benefit.

SCHEDULE 13—continued

"(2) In this section, a reference to an employee being a member of the Defence Force is a reference to an employee who is, was formerly, or will become, a member of the Defence Force.".

3. Application

The amendments made by this Schedule apply to assessments in respect of the fringe benefits taxable amount of the year of tax that began on 1 April 1995 and of all later years of tax.

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                         SCHEDULE 14 Subsection 3(6)

AMENDMENT OF THE SOCIAL SECURITY ACT 1991

1. Schedule 1A:

After subclause 63(9) insert:

  "(10) If:

  (a) a person is receiving a social security pension or a social security benefit; and

  (b) neither subclause (1) nor (3) applies to the person; and

  (c) the person has become or becomes a member of a couple; and

    (d) the person's partner is receiving a pension under the Veterans' Entitlements Act 1986 and is a person to whom clause 4 of Schedule 5 to that Act applies;

the amount by way of rent assistance to be used to calculate the rate of the person's social security pension or social security benefit is not to fall below one-half of the amount that would be the person's partner's floor amount if subclause (1) or (3) applied to the partner.".

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[Minister's second reading speech made in—

      House of Representatives on 21 November 1995

      Senate on 22 November 1995]