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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1A-1B(Repealed by No 97 of 2008)  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1C(Repealed by No 12 of 2012)  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5B-5C(Repealed by 128 of 2017)  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5D(Repealed by No 96 of 2014)  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
...........
21AVeterans supplementPart VIIANot applicable
...........
22Victoria Cross allowanceSection 103Not applicable

[CCH Note: S 52-75 will be amended by No 17 of 2018, s 3 and Sch 2 item 48, by inserting table item 21AA after table item 21, effective 1 May 2018. Table item 21AA will read:


21AAVeteran paymentSection 45SBSection 45SB

]

 



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