INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1AA - Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments  

Subdivision B - Exemption from income tax - payments under the Social Security Act 1991  

SECTION 24ABH   BEREAVEMENT ALLOWANCE  

24ABH(1)   [Tax treatment of bereavement allowance]  

The treatment of payments of bereavement allowance under Part 2.7 of the Social Security Act 1991 is as follows:

(a) the supplementary amount is exempt;

(b) the balance is not exempt.

24ABH(2)   [Exempt bereavement payments]  

Payments under section 359 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.