Income Tax Assessment Act 1997
View history note
Hide history noteYou work out the supplementary amount of a social security payment using the following table:
| Supplementary amount of a social security payment | ||
| Item | For this category of social security payment: | the supplementary amount is the total of: |
| 1 | Age pension
Carer payment Special benefit Special needs age pension Special needs disability support pension Special needs wife pension |
(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of tax-exempt pension supplement; and (e) so much of the payment as is included by way of energy supplement |
| . | ||
| 2 | Disability support pension | (a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of incentive allowance; and (e) so much of the payment as is included by way of language, literacy and numeracy supplement; and (f) so much of the payment as is included by way of tax-exempt pension supplement; and (g) so much of the payment as is included by way of energy supplement |
| . | ||
| 3 | Jobseeker payment
Parenting payment (benefit (PP partnered)) Parenting payment (pension (PP single)) Partner allowance Widow allowance Youth allowance |
(a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of language, literacy and numeracy supplement; and (e) so much of the payment as is included by way of tax-exempt pension supplement; and (f) so much of the payment as is included by way of energy supplement |
| . | ||
| 4 | Austudy payment | (a) so much of the payment as is included by way of rent assistance; and
(b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of tax-exempt pension supplement; and (e) so much of the payment as is included by way of energy supplement |
Note:
A reference in this table to jobseeker payment or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part 5 of that Act).
[
CCH Note 1:
S 52-15 will be amended by No 26 of 2018, s 3 and Sch 6 item 7, by omitting
"
Widow allowance
"
from table item 3, effective 1 January 2022. No 26 of 2018, s 3 and Sch 6 item 65 contains the following saving provision:
65 Saving provision
-
Income Tax Assessment Act 1997
]
65
Despite the amendments made by this Part, item 32.1 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 widow allowance under Part
2.8A
of the
Social Security Act 199
1 before, on or after that commencement.
[ CCH Note 2: S 52-15 will be amended by No 26 of 2018, s 3 and Sch 7 item 3, by omitting " Partner allowance " from table item 3, effective 1 January 2022. For saving provision, see note under s 52-30(1) .]
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