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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 52-40  

52-40  Provisions of the Social Security Act 1991 under which payments are made  

 View history reference [No equivalent]
This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.
Provisions under which social security payments are made
ItemCategory of social security paymentOrdinary paymentPayment made because of a person ' s death (unless covered by next column)Lump sum payment made because of your partner ' s death
1Advance pharmaceutical supplementPart 2.23Not applicableNot applicable
.......... .
2Age pensionPart 2.2Sections 83, 86 and 91Section 84
.......... .
2AAAustralian Government Disaster Recovery PaymentPart 2.24Not applicableNot applicable
.......... .
2ABAustralian Victim of Terrorism Overseas PaymentPart 2.24AANot applicableNot applicable
.......... .
2AAustudy paymentPart 2.11ASection 592ASection 592B
.......... .
3Bereavement allowancePart 2.7Section 359Not applicable
.......... .
3ACarer allowancePart 2.19Sections 992K and 992MNot applicable
.......... .
4Carer paymentPart 2.5Sections 236A, 238, 241 and 246Section 239
.......... .
4AClean energy paymentPart 2.18ANot applicableNot applicable
.......... .
5Crisis paymentPart 2.23ANot applicableNot applicable
.......... .
6Disability support pensionPart 2.3Sections 146G, 146K and 146QSection 146H
.......... .
7(Repealed by No 97 of 2008 )  
.......... .
8(Repealed by No 82 of 2006)  
.......... .
9Double orphan pensionPart 2.20Sections 1034 and 1034ANot applicable
.......... .
10(Repealed by No 64 of 2008)  
.......... .
11 - 13(Omitted by No 83 of 1999)  
.......... .
13AFares allowancePart 2.26Not applicableNot applicable
.......... .
14(Repealed by No 55 of 2016)  
.......... .
14.1 - 14.2(Omitted by No 83 of 1999)  
.......... .
15Mature age allowance (paid under Part 2.12A)Part 2.12ASections 660XKB, 660XKE and 660XKGSection 660XKC
.......... .
16Mature age allowance (paid under Part 2.12B)Part 2.12BSection 660YKDSection 660YKE
.......... .
17Mature age partner allowancePart 2.12ASections 660XKK and 660XKMSection 660XKL
.......... .
18Mobility allowancePart 2.21Not applicableNot applicable
.......... .
19Newstart allowancePart 2.12Section 660LBSection 660LC
..........
20One-off energy assistance paymentPart 2.6Not applicableNot applicable
.......... .
21(Omitted by No 197 of 1997)  
.......... .
21AParenting payment (benefit PP (partnered))Part 2.10Sections 513A and 514BSection 514C
.......... .
21B(Omitted by No 83 of 1999)  
.......... .
21CParenting payment (pension PP (single))Part 2.10Section 513Not applicable
.......... .
22Partner allowancePart 2.15ASection 771NWSection 771NX
.......... .
22APensioner education supplementPart 2.24ANot applicableNot applicable
.......... .
22BEnergy supplementPart 2.25BNot applicableNot applicable
.......... .
22CQuarterly pension supplementPart 2.25CNot applicableNot applicable
.......... .
23Sickness allowancePart 2.14Section 728PBSection 728PC
.......... .
24(Omitted by No 197 of 1997)  
.......... .
25Special benefitPart 2.15Section 768BSection 768C
.......... .
26Special needs age pensionSection 772Sections 823, 826 and 830Section 824
.......... .
27Special needs disability support pensionSection 773Sections 823, 826 and 830Section 824
.......... .
28(Omitted by No 197 of 1997)  
.......... .
29Special needs widow B pensionSection 778Not applicableNot applicable
.......... .
30Special needs wife pensionSection 774Sections 823, 826 and 830Section 824
.......... .
31Telephone allowancePart 2.25Not applicableNot applicable
.......... .
31AUtilities allowancePart 2.25ANot applicableNot applicable
.......... .
32Widow allowancePart 2.8ANot applicableNot applicable
.......... .
33Widow B pensionPart 2.8Section 407Not applicable
.......... .
34Wife pensionPart 2.4Sections 189 and 191Section 190
.......... .
35Youth allowancePart 2.11Section 567ASection 567B

[ CCH Note 1: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 1 items 22 and 23, by inserting table item 14 after table item 13A and repealing table item 19, effective 20 March 2020. Table item 14 will read:


14Jobseeker paymentPart 2.12Section 660LBSections 660LC and 660LH

]

[ CCH Note 2: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 2 item 6, by repealing table items 29 and 33, effective 20 March 2020.]

[ CCH Note 3: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 3 item 8, by repealing table item 34, effective 20 March 2020.]

[ CCH Note 4: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 4 items 6 and 7, by repealing table item 3 and substituting " Sections 567B and 567FA " for " Section 567B " in table item 35, effective 20 March 2020.]

[ CCH Note 5: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 5 item 39, by repealing table item 23, effective 20 September 2020.]

[ CCH Note 6: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 6 item 8, by repealing table item 32, effective 1 January 2022.]

[ CCH Note 7: S 52-40 (table) will be amended by No 26 of 2018, s 3 and Sch 7 item 6, by repealing table item 22, effective 1 January 2022.]


 



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