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Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 (52 of 2004)

Schedule 4   Consequential amendments of Income Tax Assessment Acts

Part 2   Amendment of the Income Tax Assessment Act 1997

11   After Subdivision 52-C

Insert:

Subdivision 52-CA - Exempt payments under the Military Rehabilitation and Compensation Act 2004

Guide to Subdivision 52-CA

52-112 What this Subdivision is about

This Subdivision tells you:

(a) the payments under the Military Rehabilitation and Compensation Act 2004 that are wholly or partly exempt from income tax; and

(b) any special circumstances, conditions or exceptions that apply to a payment in order for it to be exempt; and

(c) how to work out how much of a payment is exempt.

Table of sections

Operative provisions

52-114 How much of a payment under the Military Rehabilitation and Compensation Act is exempt?

[This is the end of the Guide.]

Operative provisions

52-114 How much of a payment under the Military Rehabilitation and Compensation Act is exempt?

(1) The table in this section tells you about the income tax treatment of payments under the Military Rehabilitation and Compensation Act 2004. References in the table to provisions are to provisions of that Act.

(2) Expressions used in this Subdivision that are also used in the Military Rehabilitation and Compensation Act 2004 have the same meanings as in that Act.

(3) Ordinary payment means a payment other than a payment made because of a person's death.

Income tax treatment of Military Rehabilitation and Compensation Act payments

Item

Category of payment and provision under which it is paid

Ordinary payment

Payment because of a person's death

1

Alterations to aids and appliances relating to rehabilitation
(section 57)

Exempt

Not applicable

2

Compensation for journey and accommodation costs
(sections 47, 290, 291 and 297 and subsection 328(4))

Exempt

Not applicable

3

Compensation for permanent impairment
(sections 68, 71, 75 and 80)

Exempt

Exempt

4

Compensation for financial advice
(sections 81, 205 and 239)

Exempt

Not applicable

5

Compensation for incapacity for Permanent Forces member or continuous full-time Reservist
(section 85)

See section 51-32

Exempt

6

Compensation for incapacity for part-time Reservists
(section 86)

See section 51-33

Exempt

7

Compensation by way of Special Rate Disability Pension
(section 200)

Exempt

Not applicable

8

Compensation under the Motor Vehicle Compensation Scheme
(section 212)

Exempt

Not applicable

9

Compensation for household services and attendant care services
(sections 214 and 217)

Exempt

Not applicable

10

Telephone allowance
(sections 221 and 245)

Exempt

Not applicable

11

Compensation for loss or damage to medical aids
(section 226)

Exempt

Not applicable

12

Compensation for a wholly dependent partner for a member's death
(section 233)

Not applicable

Exempt

13

Continuing permanent impairment and incapacity etc. compensation for a wholly dependent partner
(subparagraphs 242(1)(a)(i) and (iii))

Not applicable

Exempt

14

Compensation for eligible young persons who were dependent on deceased member
(section 253)

Not applicable

Exempt

15

Continuing permanent impairment and incapacity etc. compensation for eligible young persons
(subparagraphs 255(1)(c)(i) and (iii))

Not applicable

Exempt

16

Education and training, or a payment, under the education scheme for certain eligible young persons
(section 258)

Exempt if provided for or made to a person under 16

Exempt

17

Compensation for other persons who were dependent on deceased member
(section 262)

Not applicable

Exempt

18

Compensation for cost of a funeral
(section 266)

Not applicable

Exempt

19

Compensation for treatment costs
(sections 271, 272 and 273)

Exempt

Not applicable

20

Pharmaceutical allowance
(section 300)

Exempt

Not applicable

21

Special assistance
(section 424)

Exempt

Exempt

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