Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 52 inserted by No 121 of 1997.

S 52-10(1) amended by No 14 of 2022, s 3 and Sch 8 item 2, by inserting para (zc), effective 1 April 2022.

S 52-10(1) amended by No 107 of 2020, s 3 and Sch 3 item 3, by repealing para (ba), (baa) and (bab), effective 27 November 2020. Para (ba), (baa) and (bab) formerly read:

(ba) 2006 one-off payment to older Australians; or

(baa) 2007 one-off payment to older Australians; or

(bab) 2008 one-off payment to older Australians; or

S 52-10(1) amended by No 97 of 2020, s 3 and Sch 1 item 30, by inserting para (af) and (ag), effective 14 November 2020.

S 52-10(1) amended by No 22 of 2020, s 3 and Sch 4 item 14, by inserting para (ad) and (ae), effective 25 March 2020.

S 52-10(1) amended by No 46 of 2017, s 3 and Sch 1 item 11, by inserting para (ac), effective 19 June 2017.

S 52-10(1) amended by No 55 of 2016, s 3 and Sch 4 item 10, by repealing para (wb), effective 1 January 2017. Para (wb) formerly read:

(wb) job commitment bonus under the Social Security Act 1991 ; or

S 52-10(1) amended by No 96 of 2014, s 3 and Sch 8 items 16 and 17, by substituting " 1991 . " for " 1991 ; or " in para (zb) and repealing para (zc), effective 31 December 2016. Para (zc) formerly read:

(zc) income support bonus under the Social Security Act 1991 .

S 52-10(1) amended by No 35 of 2014, s 3 and Sch 1 item 10, by inserting para (wb), effective 1 July 2014.

S 52-10(1) amended by No 13 of 2014, s 3 and Sch 2 item 38, by repealing para (z), applicable in relation to payments made after 1 July 2014, other than any such payment that relates to a day before 1 July 2014. Para (z) formerly read:

(z) farmers hardship bonus under the Social Security Act 1991 ; or

S 52-10(1) amended by No 5 of 2013, s 3 and Sch 1 item 15, by inserting para (zc), effective 5 March 2013.

S 52-10(1) amended by No 12 of 2012, s 3 and Sch 6 item 119, by repealing para (b), effective 21 March 2012. Para (b) formerly read:

(b) one-off payment to the aged; or

S 52-10(1) amended by No 141 of 2011, s 3 and Sch 10 item 4, by inserting para (zb), effective 14 May 2012.

S 52-10(1) amended by No 93 of 2010, s 3 and Sch 2 item 56, by inserting para (wa), effective 1 July 2010.

S 52-10(1) amended by No 35 of 2009, s 3 and Sch 1 item 14, by inserting para (ab), effective 27 May 2009.

S 52-10(1) amended by No 4 of 2009, s 3 and Sch 5 item 11, by inserting paras (y) to (za), effective 18 February 2009.

S 52-10(1) amended by No 131 of 2008, s 3 and Sch 5 item 6, by inserting para (x) before the note, effective 1 December 2008.

S 52-10(1) amended by No 19 of 2008, s 3 and Sch 3 item 15, by substituting paras (r) to (w) for para (r), effective 26 May 2008. Para (r) formerly read:

(r) payments under a scheme referred to in subsection (1E).

S 52-10(1) amended by No 19 of 2008, s 3 and Sch 1 item 18, by inserting paragraph (bab), effective 26 May 2008.

S 52-10(1) amended by No 183 of 2007, s 3 and Sch 1 item 3, by inserting " and pension bonus bereavement payment " after " bonus " in para (a), effective 1 January 2008.

S 52-10(1) amended by No 182 of 2007, s 3 and Sch 1 item 16, by inserting para (aa), effective 1 October 2007.

S 52-10(1) amended by No 66 of 2006, s 3 and Sch 1 items 18 and 19, by inserting para (baa) and substituting " a scheme " for " the scheme " in para (bb), and by Sch 3 item 14, by substituting para (m) to (r) for para (m), effective 11 May 2007. Para (m) formerly read:

(m) payments under the schemes referred to in subsections (1E), (1F) and (1G).

S 52-10(1) amended by No 41 of 2006, s 3 and Sch 3 item 14, by substituting para (h) and inserting para (i) to (m), effective 22 May 2006. Para (h) formerly read:

(h) payments under the schemes referred to in subsections (1E) and (1F).

S 52-10(1) amended by No 41 of 2006, s 3 and Sch 1 item 10, by inserting para (ba) and (bb), effective 22 May 2006.

S 52-10(1) amended by No 55 of 2005 (as amended by No 41 of 2018), No 60 of 2004, No 43 of 2001 and No 67 of 1998.

S 52-10(1A) amended by No 183 of 2007, s 3 and Sch 1 item 4, by inserting " and pension bonus bereavement payment " after " bonus " , effective 1 January 2008.

S 52-10(1A) inserted by No 67 of 1998.

S 52-10(1AA) inserted by No 182 of 2007, s 3 and Sch 1 item 17, effective 1 October 2007.

S 52-10(1AB) inserted by No 35 of 2009, s 3 and Sch 1 item 15, effective 27 May 2009.

S 52-10(1AC) inserted by No 46 of 2017, s 3 and Sch 1 item 12, effective 19 June 2017.

S 52-10(1AD) inserted by No 28 of 2019, s 3 and Sch 1 item 10, effective 6 April 2019.

S 52-10(1B) inserted by No 22 of 2020, s 3 and Sch 4 item 15, effective 25 March 2020.

Former s 52-10(1B) repealed by No 12 of 2012, s 3 and Sch 6 item 120, effective 21 March 2012. S 52-10(1B) formerly read:

52-10(1B)
One-off payment to the aged under Division 1 of Part 2.2B of the Social Security Act 1991 is exempt from income tax.

Former s 52-10(1B) amended by No 19 of 2008, s 3 and Sch 1 item 19, by inserting " Division 1 of " after " aged under " , effective 26 May 2008.

Former s 52-10(1B) inserted by No 43 of 2001.

S 52-10(1C) inserted by No 97 of 2020, s 3 and Sch 1 item 31, effective 14 November 2020.

Former s 52-10(1C) repealed by No 12 of 2012, s 3 and Sch 6 item 120, effective 21 March 2012. S 52-10(1C) formerly read:

52-10(1C)
Payments made by the Commonwealth and known as the one-off payment to the aged are exempt from income tax.

Former s 52-10(1C) inserted by No 44 of 2001.

S 52-10(1CA) inserted by No 14 of 2022, s 3 and Sch 8 item 3, effective 1 April 2022.

Former s 52-10(1CA) repealed by No 107 of 2020, s 3 and Sch 3 item 4, effective 27 November 2020. S 52-10(1CA) formerly read:

52-10(1CA)
The following payments under the Social Security Act 1991 are exempt from income tax:

(a) 2006 one-off payment to older Australians (see Division 2 of Part 2.2B of that Act);

(b) 2007 one-off payment to older Australians (see Division 3 of Part 2.2B of that Act);

(c) 2008 one-off payment to older Australians (see Division 4 of Part 2.2B of that Act).

Former s 52-10(1CA) substituted for s 52-10(1CA) and (1CAA) by No 19 of 2008, s 3 and Sch 1 item 20, effective 26 May 2008. S 52-10(1CA) formerly read:

52-10(1CA)
Payments of 2006 one-off payment to older Australians under Part 2.2C of the Social Security Act 1991 are exempt from income tax.

Former s 52-10(1CA) inserted by No 41 of 2006, s 3 and Sch 1 item 11, effective 22 May 2006.

S 52-10(1CA) substituted for s 52-10(1CA) and (1CAA) by No 19 of 2008, s 3 and Sch 1 item 20, effective 26 May 2008. S 52-10(1CAA) formerly read:

52-10(1CAA)
Payments of 2007 one-off payment to older Australians under Part 2.2D of the Social Security Act 1991 are exempt from income tax.

S 52-10(1CAA) inserted by No 66 of 2007, s 3 and Sch 1 item 20, effective 11 May 2007.

S 52-10(1CB) amended by No 19 of 2008, s 3 and Sch 1 item 21, by inserting para (c) at the end, effective 26 May 2008.

S 52-10(1CB) substituted by No 66 of 2007, s 3 and Sch 1 item 21, effective 11 May 2007. S 52-10(1CB) formerly read:

52-10(1CB)
Payments to older Australians under the scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.

S 52-10(1CB) inserted by No 41 of 2006, s 3 and Sch 1 item 11, effective 22 May 2006.

S 52-10(1D) amended by No 19 of 2008, s 3 and Sch 3 items 16 to 31, by substituting " Division 1 of Part 2.5A " for " Part 2.5A " in para (a), " Division 1 of Part 2.19A " for " Part 2.19A " in para (b), " Division 2 of Part 2.5A " for " Part 2.5B " in para (c), " Division 3 of Part 2.5A " for " Part 2.5C " in para (d), " Division 2 of Part 2.19A " for " Part 2.19B " in para (e), " Division 4 of Part 2.5A " for " Part 2.5D " in para (f), " Division 5 of Part 2.5A " for " Part 2.5E " in para (g), " Division 6 of Part 2.5A " for " Part 2.5F " in para (h), " Division 7 of Part 2.5A " for " Part 2.5G " in para (i), " Division 3 of Part 2.19A " for " Part 2.19C " in para (j), " Division 8 of Part 2.5A " for " Part 2.5H " in para (k), " Division 9 of Part 2.5A " for " Part 2.5J " in para (l), " Division 10 of Part 2.5A " for " Part 2.5K " in para (m), " Division 11 of Part 2.5A " for " Part 2.5L " in para (n) and " Division 4 of Part 2.19A " for " Part 2.19D " in para (o) and inserting paras (p) to (t) at the end, effective 26 May 2008.

S 52-10(1D) amended by No 66 of 2007, s 3 and Sch 3 item 15, by inserting para (k) to (o), effective 11 May 2007.

S 52-10(1D) amended by No 41 of 2006, s 3 and Sch 3 item 15, by inserting para (f) to (j), effective 22 May 2006.

S 52-10(1D) substituted by No 55 of 2005 (as amended by No 41 of 2018) and inserted by No 60 of 2004.

S 52-10(1E) amended by No 19 of 2008, s 3 and Sch 3 item 32, by inserting para (e) at the end, effective 26 May 2008.

S 52-10(1E) substituted for s 52-10(1E) to (1G) by No 66 of 2007, s 3 and Sch 1 item 16, effective 11 May 2007. S 52-10(1E) formerly read:

52-10(1E)
Payments to carers under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004 are exempt from income tax.

S 52-10(1E) inserted by No 60 of 2004.

S 52-10(1EA) repealed by No 128 of 2015, s 3 and Sch 1 item 31, effective 1 July 2017. S 52-10(1EA) formerly read:

52-10(1EA)
The following payments under the Social Security Act 1991 are exempt from income tax:

(a) voluntary income management incentive payment (see Part 2.25D of that Act);

(b) matched savings scheme (income management) payment (see Part 2.25E of that Act).

S 52-10(1EA) inserted by No 93 of 2010, s 3 and Sch 2 item 57, effective 1 July 2010.

S 52-10(1EB) repealed by No 55 of 2016, s 3 and Sch 4 item 11, effective 1 January 2017. No 55 of 2016, s 3 and Sch 4 item 13(6) contains the following saving and transitional provision:

13 Saving and transitional provisions  
…

(6)
Despite the amendments, subsection 52-10(1EB) of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of job commitment bonus made before, on or after that commencement.

S 52-10(1EB) formerly read:

52-10(1EB)
Job commitment bonus under the Social Security Act 1991 is exempt from income tax.

S 52-10(1EB) inserted by No 35 of 2014, s 3 and Sch 1 item 11, effective 1 July 2014.

S 52-10(1F) inserted by No 131 of 2008, s 3 and Sch 5 item 7, effective 1 December 2008.

S 52-10(1E) substituted for s 52-10(1E) to (1G) by No 66 of 2007, s 3 and Sch 1 item 16, effective 11 May 2007. Former s 52-10(1F) formerly read:

52-10(1F)
Payments to carers under the scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 are exempt from income tax.

Former s 52-10(1F) inserted by No 55 of 2005 (as amended by No 41 of 2018).

S 52-10(1G) inserted by No 4 of 2009, s 3 and Sch 5 item 12, effective 18 February 2009.

S 52-10(1E) substituted for s 52-10(1E) to (1G) by No 66 of 2007, s 3 and Sch 1 item 16, effective 11 May 2007. Former s 52-10(1G) formerly read:

52-10(1G)
Payments to carers under the scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 are exempt from income tax.

Former s 52-10(1G) inserted by No 41 of 2006, s 3 and Sch 3 item 16, effective 22 May 2006.

S 52-10(1H) repealed by No 13 of 2014, s 3 and Sch 2 item 39, applicable in relation to payments made after 1 July 2014, other than any such payment that relates to a day before 1 July 2014. S 52-10(1H) formerly read:

52-10(1H)
Farmers hardship bonus under the Social Security Act 1991 is exempt from income tax.

S 52-10(1H) inserted by No 4 of 2009, s 3 and Sch 5 item 12, effective 18 February 2009.

S 52-10(1J) inserted by No 4 of 2009, s 3 and Sch 5 item 12, effective 18 February 2009.

S 52-10(1K) inserted by No 106 of 2012, s 3 and Sch 1 item 17, effective 22 January 2013.

S 52-10(1L) inserted by No 141 of 2011, s 3 and Sch 10 item 5, effective 14 May 2012.

S 52-10(1M) repealed by No 96 of 2014, s 3 and Sch 8 item 18, effective 31 December 2016. No 96 of 2014, s 3 and Sch 8 item 26 contains the following saving provision:

26 Saving provisions  
…

26(3)
Despite the amendment made by item 18, subsection 52-10(1M) of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of income support bonus made before, on or after that commencement under the Social Security Act 1991 .

…

S 52-10(1M) formerly read:

52-10(1M)
Income support bonus under the Social Security Act 1991 is exempt from income tax

S 52-10(1M) inserted by No 5 of 2013, s 3 and Sch 1 item 16, effective 5 March 2013.

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 7 item 2, by repealing table item 22.1, effective 1 January 2022. For saving provision, see note under s 52-30(1) . Table item 22.1 formerly read:

22.1

Partner allowance

Supplementary amount is exempt (see section 52-15)

Supplementary amount is exempt (see section 52-15)

Exempt

Exempt up to the tax-free amount (see section 52-30)

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 6 item 6, by repealing table item 32.1, effective 1 January 2022. For saving provision, see note under s 52-15 . Table item 32.1 formerly read:

32.1

Widow allowance

Supplementary amount is exempt (see section 52-15)

Supplementary amount is exempt (see section 52-15)

Not applicable

Not applicable

S 52-10(3) (table) amended by No 107 of 2020, s 3 and Sch 3 item 5, by repealing table items 15.1, 16.1 and 17.1, effective 27 November 2020. Table items 15.1, 16.1 and 17.1 formerly read:

15.1	Mature age allowance (paid under Part 2.12A)	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
.
16.1	Mature age allowance (paid under Part 2.12B)	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
.
17.1	Mature age partner allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-25)

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 5 item 35, by repealing table item 23.1, effective 20 September 2020. For saving provision, see note under s 52-20(3) . Table item 23.1 formerly read:

23.1

Sickness allowance

Supplementary amount is exempt (see section 52-15)

Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)

Exempt

Exempt up to the tax-free amount (see section 52-30)

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 4 item 1, by repealing table item 3.1, effective 20 March 2020. No 26 of 2018, s 3 and Sch 4 item 106 contains the following saving provision:

106 Saving provision - Income Tax Assessment Act 1997  
106
Despite the amendments made by this Schedule, item 3.1 of the table in section 52-10 and section 52-15 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of bereavement allowance under Part 2.7 of the Social Security Act 1991 before, on or after that commencement.

Table item 3.1 formerly read:

3.1

Bereavement allowance

Supplementary amount is exempt (see section 52-15)

Supplementary amount is exempt (see section 52-15)

Exempt

Not applicable

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 3 item 5, by repealing table items 34.1 to 34.4, effective 20 March 2020. For saving provision, see note under s 52-25(1) . Table items 34.1 to 34.4 formerly read:

34.1	Wife pension: you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-25)
34.2	Wife pension: your partner is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-25)
34.3	Wife pension: both you and your partner are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)
34.4	Wife pension: you are under pension age and your partner has died	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 2 item 3, by repealing table items 29.1 and 33.1, effective 20 March 2020. For saving provision, see note under s 52-15 . Table items 29.1 and 33.1 formerly read:

29.1	Special needs widow B pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Not applicable	Not applicable
33.1	Widow B pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Not applicable

S 52-10(3) (table) amended by No 26 of 2018, s 3 and Sch 1 items 14 - 16, by inserting table item 14.1, repealing table item 19.1 and substituting " jobseeker payment " for " newstart allowance " in the note, effective 20 March 2020. No 26 of 2018, s 3 and Sch 1 item 345 contains the following saving provision:

345 Saving provision - Income Tax Assessment Act 1997  
345
Despite the amendments made by this Part, item 19.1 of the table in section 52-10 and sections 52-15 and 52-30 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of newstart allowance under Part 2.12 of the Social Security Act 1991 before, on or after that commencement.

Table item 19.1 formerly read:

19.1

Newstart allowance

Supplementary amount is exempt (see section 52-15)

Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)

Exempt

Exempt up to the tax-free amount (see section 52-30)

S 52-10(3) (table) amended by No 91 of 2015, s 3 and Sch 1 item 49, by substituting " Energy supplement under Part 2.25B of the Social Security Act 1991 " for " Seniors supplement " in table item 22B.1, effective 20 June 2015. No 91 of 2015, s 3 and Sch 1 item 53 contains the following saving provision:

53 Saving provision  
Despite the amendments of sections 52-10 and 52-65 of the Income Tax Assessment Act 1997 , item 22B.1 of the table in section 52-10 of that Act, and item 16A.1 of the table in section 52-65 of that Act, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of seniors supplement made before, on or after that commencement.

S 52-10(3) amended by No 13 of 2014, s 3 and Sch 2 item 40, by inserting a note, applicable in relation to payments made after 1 July 2014, other than any such payment that relates to a day before 1 July 2014.

S 52-10(3) (table) amended by No 49 of 2012, s 3 and Sch 4 items 10 and 11, by inserting " except in relation to table item 3A.1 (carer allowance), " in the explanation of the table and substituting " Exempt " for " Not applicable " in table item 3A.1, effective 1 July 2012.

S 52-10(3) (table) amended by No 60 of 2009, s 3 and Sch 4 item 35, by substituting table items 22B.1 and 22C.1 for table item 22B.1, effective 20 September 2009. Table item 22B.1 formerly read:

22B.1 ... Seniors concession allowance ... Exempt ... Exempt ... Not applicable ... Not applicable

S 52-10(3) (table) amended by No 97 of 2008 , s 3 and Sch 3 item 71, by repealing table items 7.1 and 7.2, effective 3 October 2008. Table items 7.1 and 7.2 formerly read:

7.1 ... Disability wage supplement: you are pension age or over ... Supplementary amount is exempt (see section 52-15) ... Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20) ... Exempt ... Exempt up to the tax-free amount (see section 52-25)

7.2 ... Disability wage supplement: you are under pension age ... Exempt ... Exempt ... Exempt ... Exempt up to the tax-free amount (see section 52-25)

S 52-10(3) (table) amended by No 64 of 2008, s 3 and Sch 1 item 1, by repealing table item 10.1, effective 1 July 2008. Table item 10.1 formerly read:

10.1 ... Employment entry payment ... Exempt ... Exempt ... Not applicable ... Not applicable

S 52-10(3) (table) amended by No 82 of 2006, s 3 and Sch 4 items 6 and 7, by inserting table item 2AA.1 and repealing table item 8.1, effective 1 December 2006. Table item 8.1 formerly read:

8.1 ... Disaster relief payment ... Exempt ... Exempt ... Not applicable ... Not applicable

S 52-10(3) amended by No 132 of 2004, No 152 of 1999, No 83 of 1999, No 13 of 1999, No 93 of 1998, No 45 of 1998, No 197 of 1997 and No 202 of 1997.

S 52-10 inserted by No 121 of 1997.