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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 52-20  Tax-free amount of an ordinary payment after the death of your partner  

 View history reference

52-20(1)  

 ITAA 36
You work out under this section the *tax-free amount of an *ordinary payment made under the Social Security Act 1991 after the death of your partner if:


(a) you do not qualify for payments under a *bereavement Subdivision; and


(b) the ordinary payment became due to you during the bereavement period.
 View history reference

Note:

For the provisions of the Social Security Act 1991 that tell you if you qualify for payments under a bereavement Subdivision: see subsection (3).

52-20(2)  

 ITAA 36
This is how to work out the tax-free amount :

Method statement

Step 1. 

Work out the *supplementary amount of the payment.

Note: The supplementary amount is also exempt and is worked out under section 52-15.


Step 2. 

Subtract the *supplementary amount from the amount of the payment.


Step 3. 

Work out what would have been the amount of the payment if your partner had not died.


Step 4. 

Work out what would have been the *supplementary amount of the payment if your partner had not died.


Step 5. 

Subtract the amount at Step 4 from the amount at Step 3.


Step 6. 

Subtract the amount at Step 5 from the amount at Step 2: the result is the tax-free amount .

52-20(3)  

 View history reference ITAA 36
This table sets out:


(a) the Subdivisions of the Social Security Act 1991 that are bereavement Subdivisions ; and


(b) the provision of that Act that tells you if you qualify for payments under the relevant bereavement Subdivision.
Bereavement Subdivisions
ItemFor this bereavement Subdivision:This provision tells you if you qualify for payments under it:
1Subdivision A of Division 9 of Part 2.2paragraph 82(1)(e)
.......... .
2Subdivision A of Division 10 of Part 2.3paragraph 146F(1)(e)
.......... .
3Subdivision B of Division 9 of Part 2.5paragraph 237(1)(e)
.......... .
4(Omitted by No 197 of 1997) 
.......... .
5Subdivision A of Division 10 of Part 2.9paragraph 469(1)(e)
.......... .
5ADivision 10 of Part 2.11paragraph 567(1)(f)
.......... .
5BDivision 10 of Part 2.11Aparagraph 592(1)(f)
.......... .
6Subdivision AA of Division 9 of Part 2.12paragraph 660LA(1)(f)
.......... .
7Subdivision A of Division 11 of Part 2.12Aparagraph 660XKA(1)(e)
.......... .
8Subdivision C of Division 11 of Part 2.12Bparagraph 660YKC(1)(e)
.......... .
9Subdivision AA of Division 9 of Part 2.14paragraph 728PA(1)(f)
.......... .
10Subdivision AA of Division 9 of Part 2.15paragraph 768A(1)(f)
.......... .
11Subdivision A of Division 10 of Part 2.16paragraph 822(1)(e)

[ CCH Note 1: S 52-20(3) will be amended by No 26 of 2018, s 3 and Sch 4 items 3 - 5, by substituting " subsection 567(1) or section 567FA " for " paragraph 567(1)(f) " in table item 5A, omitting " Subdivision AA of " from table item 6 and substituting " subsection 660LA(1) or section 660LH " for " paragraph 660LA(1)(f) " in table item 6, effective 20 March 2020.]

[ CCH Note 2: S 52-20(3) will be amended by No 26 of 2018, s 3 and Sch 5 item 37, by repealing table items 5 and 9, effective 20 September 2020. No 26 of 2018, s 3 and Sch 5 item 141 contains the following saving provision:

141 Saving provision - Income Tax Assessment Act 1997  
141  Despite the amendments made by this Part, item 23.1 of the table in section 52-10 and sections 52-15 , 52-20 and 52-30 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 sickness allowance under Part 2.14 of the Social Security Act 1991 before, on or after that commencement.

]


 



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