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 A - Preliminary  

SECTION 24A   24A   INTERPRETATION  
In this Division:

"bereavement Subdivision"
means:


(a) any of the following Subdivisions of the Social Security Act 1991 :


(i) Subdivision A of Division 9 of Part 2.2;

(ii) Subdivision A of Division 10 of Part 2.3;

(iii) Subdivision B of Division 9 of Part 2.5;

(iv) Subdivision B of Division 9 of Part 2.6;

(v) Subdivision A of Division 10 of Part 2.9;

(vi) Subdivision A of Division 9 of Part 2.10;

(via) (Omitted by No 1 of 1996)

(vib) Subdivision AA of Division 9 of Part 2.12;

(viba) Subdivision A of Division 11 of Part 2.12A;

(vibb) Subdivision C of Division 11 of Part 2.12B;

(vic) Subdivision AA of Division 9 of Part 2.14;

(vid) Subdivision AA of Division 9 of Part 2.15;

(vii) Subdivision A of Division 10 of Part 2.16; or


(b) any of the following Subdivisions of the Veterans' Entitlements Act 1986 :


(i) Subdivision F of Division 3 of Part III;

(ii) Subdivision F of Division 4 of Part III;

(iii) Subdivision G of Division 6 of Part III;

(Subdivisions providing for bereavement payments);

"exclusion provision"
means:


(a) paragraph 82(1)(e), 146F(1)(e), 237(1)(e), 303(1)(e), 469(1)(e), 501(1)(e), 660LA(1)(f), 660XKA(1)(e), 660YKC(1)(e), 728PA(1)(f), 768A(1)(f) or 822(1)(e) of the Social Security Act 1991 ; or


(b) paragraph 36P(1)(e), 37P(1)(e) or 39R(1)(e) of the Veterans' Entitlements Act 1986 ;

(paragraphs excluding payments to a person under bereavement Subdivision if person's pension or allowance after partner's death is not less than those payments);

"exempt"
means exempt from income tax;

"not exempt"
means not exempt from income tax under this Division.


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