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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-C - Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986    View history reference

Operative provisions

SECTION 52-105  Supplementary amount of a payment made under the Repatriation Act 1920 is exempt  

 View history reference ITAA 36

52-105(1)  

The *supplementary amount of a payment made to you is exempt from income tax if:


(a) you are a *parent of a *member of the Forces who has died (but you are neither a widow nor a woman divorced or deserted by her husband) and you are of *pension age or over; or
 View history reference


(b) you are the mother of a *member of the Forces who has died and you are also a widow, or divorced or deserted by your husband;

and the payment is covered by subsection (2).

52-105(2)  

The payment must be made in circumstances that are a prescribed case under:


(a) Table A in Schedule 3 to the Repatriation Act 1920 ; or


(b) that Table as applying because of the Repatriation (Far East Strategic Reserve) Act 1956 ; or


(c) that Table as applying because of the Repatriation (Special Overseas Service) Act 1962 ; or


(d) that Table as applying because of the Interim Forces Benefits Act 1947 ;

as in force because of subsection 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 .

52-105(3)  

The supplementary amount is the total of:


(a) so much of the payment as is included by way of rental assistance; and


(b) so much of the payment as is included by way of an additional amount for each of your dependent *children; and


(c) so much of the payment as is included by way of remote area allowance.

52-105(4)  

Member of the Forces has the same meaning as in the Act referred to in the relevant paragraph of subsection (2).

52-105(5)  

Expressions (except pension age ) used in this Subdivision that are also used in the Veterans ' Entitlements Act 1986 have the same meaning as in that Act.

52-105(6)  

Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991 .


 



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