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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME    View history reference

Division 52 - Certain pensions, benefits and allowances are exempt from income tax    View history reference

Subdivision 52-CA - Exempt payments under the Military Rehabilitation and Compensation Act 2004    View history reference

Operative provisions

SECTION 52-114  How much of a payment under the Military Rehabilitation and Compensation Act is exempt?  

 View history reference

52-114(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.

52-114(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.

52-114(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
1Alterations to aids and appliances relating to rehabilitation (section 57)ExemptNot applicable
2Compensation for journey and accommodation costs (sections 47, 290, 291 and 297 and subsection 328(4))ExemptNot applicable
3Compensation for permanent impairment (sections 68, 71, 75 and 80)ExemptExempt
4Compensation for financial advice or legal advice (sections 81, 205 and 239)ExemptNot applicable
5Compensation for incapacity for Permanent Forces member or continuous full-time Reservist (section 85)See section 51-32Exempt
6Compensation for incapacity for part-time Reservists (section 86)See section 51-33Exempt
7Compensation by way of Special Rate Disability Pension (section 200)ExemptNot applicable
8Compensation under the Motor Vehicle Compensation Scheme (section 212)ExemptNot applicable
9Compensation for household services and attendant care services (sections 214 and 217)ExemptNot applicable
10MRCA supplement (sections 221, 245 and 300)ExemptNot applicable
11Compensation for loss or damage to medical aids (section 226)ExemptNot applicable
12Compensation for a wholly dependent partner for a member ' s death (section 233)Not applicableExempt
13Continuing permanent impairment and incapacity etc. compensation for a wholly dependent partner (subparagraphs 242(1)(a)(i) and (iii))Not applicableExempt
14Compensation for eligible young persons who were dependent on deceased member (section 253)Not applicableExempt
15Continuing permanent impairment and incapacity etc. compensation for eligible young persons (subparagraphs 255(1)(c)(i) and (iii))Not applicableExempt
16Education and training, or a payment, under the education scheme for certain eligible young persons (section 258)Exempt if:
(a) provided for or made to a person under 16; or
(b) a clean energy payment
Exempt
16A(Repealed by No 96 of 2014)  
17Compensation for other persons who were dependent on deceased member (section 262)Not applicableExempt
18Compensation for cost of a funeral (section 266)Not applicableExempt
19Compensation for treatment costs (sections 271, 272 and 273)ExemptNot applicable
20(Repealed by No 81 of 2009)  
21Special assistance (section 424)ExemptExempt
22Clean energy payment (sections 83A, 209A and 238A)ExemptNot applicable

Note:

The supplementary amount of a payment covered by item 16 of the table made to a person aged 16 or over is also exempt from income tax (see section 52-140 ).


 



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