Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
You work out the supplementary amount of a social security payment using the following table:
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-A
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Exempt payments under the Social Security Act 1991
Operative provisions
SECTION 52-15
52-15
Supplementary amounts of payments
You 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)) 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).
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