Income Tax Assessment Act 1997
This is how to work out the tax-free amount for the purposes of subsection 52-131(6) : Method statement
Work out the payments under the ABSTUDY scheme that would have become due to you during the bereavement lump sum period if:
Work out how much of those payments would have been exempt in those circumstances.
Work out the payments under the ABSTUDY scheme or the Social Security Act 1991 that would have become due to your partner during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.
Total the payments worked out at Steps 2 and 3: the result is the tax-free amount .