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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-A - Exempt payments under the Social Security Act 1991    View history reference

Operative provisions

SECTION 52-15  

52-15  Supplementary amounts of payments  

 View history reference ITAA 36
You work out the supplementary amount of a social security payment using the following table:
Supplementary amount of a social security payment
ItemFor this category of social security payment:the supplementary amount is the total of:
1Age pension
Bereavement allowance
Carer payment
Sickness allowance
Special benefit
Special needs age pension
Special needs disability support pension
Special needs widow B pension
Special needs wife pension
Widow B pension
Wife pension
(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and
(c) so much of the payment as is included by way of pharmaceutical allowance; and
(d) so much of the payment as is included by way of tax-exempt pension supplement; and
(e) so much of the payment as is included by way of energy supplement
.......... .
2Disability support pension(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and
(c) so much of the payment as is included by way of pharmaceutical allowance; and
(d) so much of the payment as is included by way of incentive allowance; and
(e) so much of the payment as is included by way of language, literacy and numeracy supplement; and
(f) so much of the payment as is included by way of tax-exempt pension supplement; and
(g) so much of the payment as is included by way of energy supplement
.......... .
3Newstart allowance
Parenting payment (benefit (PP partnered))
Parenting payment (pension (PP single))
Partner allowance
Widow allowance
Youth allowance
(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and
(c) so much of the payment as is included by way of pharmaceutical allowance; and
(d) so much of the payment as is included by way of language, literacy and numeracy supplement; and
(e) so much of the payment as is included by way of tax-exempt pension supplement; and
(f) so much of the payment as is included by way of energy supplement
.......... .
4Austudy payment(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and
(c) so much of the payment as is included by way of pharmaceutical allowance; and
(d) so much of the payment as is included by way of tax-exempt pension supplement; and
(e) so much of the payment as is included by way of energy supplement

Note:

A reference in this table to newstart allowance or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part 5 of that Act).

[ CCH Note 1: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 1 items 17 and 18, by substituting " Jobseeker payment " for " Newstart allowance " in table item 3 and " jobseeker payment " for " newstart allowance " in the note, effective 20 March 2020. For saving provision, see note under s 52-10 .]

[ CCH Note 2: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 2 items 4 and 5, by omitting " Special needs widow B pension " and " Widow B pension " from table item 1, effective 20 March 2020. No 26 of 2018, s 3 and Sch 2 item 84 contains the following saving provision:

84 Saving provision - Income Tax Assessment Act 1997  
345  Despite the amendments made by this Schedule, items 29.1 and 33.1 of the table in section 52-10 and section 52-15 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of widow B pension under Part 2.8 , or special needs widow B pension under Part 2.16 , of the Social Security Act 1991 before, on or after that commencement.

]

[ CCH Note 3: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 3 item 6, by omitting " Wife pension " from table item 1, effective 20 March 2020. For saving provision, see note under s 52-25(1) .]

[ CCH Note 4: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 4 item 2, by omitting " Bereavement allowance " from table item 1, effective 20 March 2020. For saving provision, see note under s 52-10 .]

[ CCH Note 5: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 5 item 36, by omitting " Sickness allowance " from table item 1, effective 20 September 2020. For saving provision, see note under s 52-20(3) .]

[ CCH Note 6: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 6 item 7, by omitting " Widow allowance " from table item 3, effective 1 January 2022. No 26 of 2018, s 3 and Sch 6 item 65 contains the following saving provision:

65 Saving provision - Income Tax Assessment Act 1997  
65  Despite the amendments made by this Part, item 32.1 of the table in section 52-10 and section 52-15 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of widow allowance under Part 2.8A of the Social Security Act 199 1 before, on or after that commencement.

]

[ CCH Note 7: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 7 item 3, by omitting " Partner allowance " from table item 3, effective 1 January 2022. For saving provision, see note under s 52-30(1) .]


 



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