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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-B - Exempt payments under the Veterans ' Entitlements Act 1986    View history reference

Operative provisions

SECTION 52-75  

52-75  Provisions of the Veterans ' Entitlements Act 1986 under which payments are made  

 View history reference [No equivalent]
This table lists the provisions of the Veterans ' Entitlements Act 1986 under which veterans ' affairs payments are made that are wholly or partly exempt from income tax under this Subdivision.
Provisions under which veterans ' affairs payments are made
ItemCategory of veterans ' affairs paymentOrdinary paymentPayment made because of a person ' s death
1A - 1B(Repealed by No 97 of 2008)  
.......... .
1C(Repealed by No 12 of 2012)  
.......... .
1Age service pensionDivision 3 of Part IIIDivision 12A of Part IIIB
.......... .
2Attendant allowanceSection 98Not applicable
.......... .
3Carer service pensionDivision 6 of Part IIIDivision 12A of Part IIIB
.......... .
3AClean energy paymentPart IIIENot applicable
.......... .
3BClean energy payment under Veterans ' Children Education SchemePart VIINot applicable
.......... .
4Clothing allowanceSection 97Not applicable
.......... .
5Decoration allowanceSection 102Not applicable
.......... .
5ADefence Force Income Support AllowancePart VIIABNot applicable
.......... .
5B - 5C(Repealed by 128 of 2017)  
.......... .
5D(Repealed by No 96 of 2014)  
.......... .
6Income support supplementPart IIIADivision 12A of Part IIIB
.......... .
7Invalidity service pensionDivision 4 of Part IIIDivision 12A of Part IIIB
.......... .
8Loss of earnings allowanceSection 108Not applicable
.......... .
8AOne-off energy assistance paymentPart IIIFNot applicable
.......... .
9Partner service pensionDivision 5 of Part IIIDivision 12A of Part IIIB
.......... .
10Pension for defence-caused death or incapacityPart IVNot applicable
.......... .
11Pension for war-caused death or incapacityPart IINot applicable
.......... .
12Quarterly pension supplementPart IIIDNot applicable
.......... .
12APrisoner of war recognition supplementPart VIBNot applicable
.......... .
13Recreation transport allowanceSection 104Not applicable
.......... .
14Section 98A Bereavement paymentNot applicableSection 98A
.......... .
14ASection 98AA Bereavement paymentNot applicableSection 98AA
.......... .
15Section 99 funeral benefitNot applicableSection 99
.......... .
16Section 100 funeral benefitNot applicableSection 100
.......... .
16AEnergy supplementPart VIIADNot applicable
.......... .
17Special assistanceSection 106Not applicable
.......... .
18(Repealed by No 81 of 2009)  
.......... .
19(Repealed by No 95 of 2011)  
.......... .
20Travelling expensesSection 110Not applicable
.......... .
20A(Repealed by No 81 of 2009)  
.......... .
21Vehicle Assistance SchemeSection 105Not applicable
.......... .
21AAVeteran paymentSection 45SBSection 45SB
.......... .
21AVeterans supplementPart VIIANot applicable
.......... .
22Victoria Cross allowanceSection 103Not applicable


 



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