CHAPTER 2
-
LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
-
NON-ASSESSABLE INCOME
History
Pt 2-15 (heading) substituted by No 66 of 2003.
Pt 2-15 inserted by No 121 of 1997.
Division 52
-
Certain pensions, benefits and allowances are exempt from income tax
History
Div 52 inserted by No 121 of 1997.
Subdivision 52-B
-
Exempt payments under the Veterans
'
Entitlements Act 1986
Operative provisions
SECTION 52-65
How much of a veterans
'
affairs payment is exempt?
52-65(1)
The table in this section tells you about the income tax treatment of veterans
'
affairs payments, other than:
(a)
payments of pension bonus or pension bonus bereavement payment; or
(b)
clean energy payments; or
(ba)
clean energy payments under the scheme prepared under Part VII (about educating veterans
'
children) of the
Veterans
'
Entitlements Act 1986
; or
(bb)
(Repealed by No 12 of 2012)
(c)
one-off energy assistance payments under the
Veterans
'
Entitlements Act 1986
; or
(d)
first 2020 economic support payments under the
Veterans
'
Entitlements Act 1986
; or
(da)
second 2020 economic support payments under the
Veterans
'
Entitlements Act 1986
; or
(db)
payments of additional economic support payment 2020 under the
Veterans
'
Entitlements Act 1986
; or
(dc)
payments of additional economic support payment 2021 under the
Veterans
'
Entitlements Act 1986
; or
(e)
a prisoner of war recognition supplement under Part VIB of the
Veterans
'
Entitlements Act 1986
; or
(f)
a 2022 cost of living payment under the
Veterans
'
Entitlements Act 1986
.
Note:
Section
52-75
sets out the provisions of the
Veterans
'
Entitlements Act 1986
under which the payments are made.
History
S 52-65(1) amended by No 14 of 2022, s 3 and Sch 8 item 5, by inserting para (f), effective 1 April 2022.
S 52-65(1) amended by No 142 of 2021, s 3 and Sch 1 item 16, by substituting
"
or pension bonus bereavement payment
"
for
"
, pension bonus bereavement payment, DFISA bonus or DFISA bonus bereavement payment
"
in para (a), effective 1 January 2022.
S 52-65(1) amended by No 97 of 2020, s 3 and Sch 1 item 33, by inserting para (db) and (dc), effective 14 November 2020.
S 52-65(1) amended by No 22 of 2020, s 3 and Sch 4 item 17, by inserting para (d) and (da), effective 25 March 2020.
S 52-65(1) amended by No 128 of 2017, s 3 and Sch 8 item 13, by repealing para (d) and (da), effective 1 December 2017. Para (d) and (da) formerly read:
(d)
economic security strategy payment under the
Veterans
'
Entitlements Act 1986
; or
(da)
ETR payments under the
Veterans
'
Entitlements Act 1986
; or
S 52-65(1) amended by No 46 of 2017, s 3 and Sch 1 item 14, by inserting para (c), effective 19 June 2017.
S 52-65(1) amended by No 96 of 2014, s 3 and Sch 8 item 19, by repealing para (c), effective 31 December 2016. Para (c) formerly read:
(c)
payments of income support bonus under the scheme prepared under Part VII (about educating veterans
'
children) of the
Veterans
'
Entitlements Act 1986
; or
S 52-65(1) amended by No 5 of 2013, s 3 and Sch 1 item 17, by inserting para (c), effective 5 March 2013.
S 52-65(1) amended by No 58 of 2012, s 3 and Sch 4 item 4, by inserting para (ba), applicable in relation to payments made in the 2011-12 income year or a later income year.
S 52-65(1) amended by No 50 of 2012, s 3 and Sch 3 item 5, by inserting para (da), effective 27 May 2012.
S 52-65(1) amended by No 12 of 2012, s 3 and Sch 6 item 121, by repealing para (bb) and (c), effective 21 March 2012. Para (bb) and (c) formerly read:
(bb)
2008 one-off payment to older Australians; or
(c)
payments under a scheme referred to in subsection (1C); or
S 52-65(1) amended by No 141 of 2011, s 3 and Sch 10 item 11, by inserting para (b), effective 14 May 2012.
S 52-65(1) amended by No 95 of 2011, s 3 and Sch 1 item 8, by inserting para (e), effective 20 September 2011.
S 52-65(1) amended by No 131 of 2008, s 3 and Sch 5 item 8, by inserting para (d) before the note, effective 1 December 2008.
S 52-65(1) amended by
No 97 of 2008
, s 3 and Sch 3 item 75, by repealing former para (b) and para (ba), effective 3 October 2008. Paras (b) and (ba) formerly read:
(b)
2006 one-off payment to older Australians; or
(ba)
2007 one-off payment to older Australians; or
S 52-65(1) amended by No 19 of 2008, s 3 and Sch 1 item 22, by inserting para (bb), effective 26 May 2008.
S 52-65(1) amended by No 183 of 2007, s 3 and Sch 1 item 5, by substituting
"
, pension bonus bereavement payment, DFISA bonus or DFISA bonus bereavement payment
"
for
"
or DFISA bonus
"
in para (a), effective 1 January 2008.
S 52-65(1) amended by No 66 of 2007, s 3 and Sch 1 items 22 and 23, by inserting para (ba) and substituting
"
a scheme
"
for
"
the scheme
"
in para (c), effective 11 May 2007.
S 52-65(1) (except the note) substituted by No 41 of 2006, s 3 and Sch 1 item 12, effective 22 May 2006. S 52-65(1) formerly read:
52-65(1)
The table in this section tells you about the income tax treatment of veterans
'
affairs payments (other than payments of pension bonus or DFISA bonus).
S 52-65(1) amended by No 100 of 2004 and No 67 of 1998.
[
CCH Note:
S 52-65(1) will be amended by No 17 of 2025, s 3 and Sch 8 item 39, by repealing para (ba) and (e), effective 1 July 2026. No 17 of 2025, s 3 and Sch 8 item 52 contain the following saving provisions:
52 Saving provisions
(1)
Paragraph
52-65(1)(ba)
of the
Income Tax Assessment Act 1997
and subsection
52-65(1G)
of that Act, as in force immediately before the day this item commences, continue to apply on and after that day in relation to a clean energy payment that is made before, on or after that day under the scheme prepared under Part VII of the
Veterans
'
Entitlements Act 1986
.
(2)
Paragraph
52-65(1)(e)
of the
Income Tax Assessment Act 1997
and subsection
52-65(1F)
of that Act, as in force immediately before the day this item commences, continue to apply on and after that day in relation to a payment of a prisoner of war recognition supplement under Part VIB of the
Veterans
'
Entitlements Act 1986
made before, on or after that day.
(3)
Item 5.1 of the table in section
52-65
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of decoration allowance made before, on or after that day.
(4)
Item 15.1 of the table in section
52-65
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of a section
99
funeral benefit made before, on or after that day.
(5)
Item 16.1 of the table in section
52-65
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of a section
100
funeral benefit made before, on or after that day.
(6)
Item 20.1 of the table in section
52-65
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of travelling expenses made before, on or after that day.
(7)
Item 22.1 of the table in section
52-65
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of Victoria Cross allowance made before, on or after that day.
(8)
Subparagraph
52-145(1)(b)(iii)
of the
Income Tax Assessment Act 1997
, as in force immediately before the day this item commences, continues to apply on and after that day in relation to a payment of an allowance or reimbursement under the scheme known as the Veterans
'
Children Education Scheme.
]
52-65(1A)
Payments of pension bonus and pension bonus bereavement payment under Part IIIAB of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
History
S 52-65(1A) substituted by No 142 of 2021, s 3 and Sch 1 item 17, effective 1 January 2022. No 142 of 2021, s 3 and Sch 1 item 20 contain the following saving provisions:
20 Saving provisions
(1)
Subsection
52-65(1A)
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 a payment of DFISA bonus or DFISA bonus bereavement payment under Part VIIAB of the
Veterans
'
Entitlements Act 1986
made before, on or after the commencement of this item.
(2)
Item 5A.1 of the table in section
52-65
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 a payment of Defence Force Income Support Allowance made before, on or after the commencement of this item.
S 52-65(1A) formerly read:
52-65(1A)
The following payments under the
Veterans
'
Entitlements Act 1986
are exempt from income tax:
(a)
pension bonus and pension bonus bereavement payment under Part IIIAB;
(b)
DFISA bonus and DFISA bonus bereavement payment under Part VIIAB.
S 52-65(1A) substituted by No 183 of 2007, s 3 and Sch 1 item 6, effective 1 January 2008. S 52-65(1A) formerly read:
52-65(1A)
Payments of pension bonus under Part IIIAB or DFISA bonus under Part VIIAB of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1A) amended by No 100 of 2004 and inserted by No 67 of 1998.
52-65(1B)
(Repealed by No 12 of 2012)
History
S 52-65(1B) repealed by No 12 of 2012, s 3 and Sch 6 item 122, effective 21 March 2012. S 52-65(1B) formerly read:
52-65(1B)
Payments of 2008 one-off payment to older Australians under Part VIIF of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1B) substituted by
No 97 of 2008
, s 3 and Sch 3 item 76, effective 3 October 2008. S 52-65(1B) formerly read:
52-65(1B)
The following one-off payments under the
Veterans
'
Entitlements Act 1986
are exempt from income tax:
(a)
2006 one-off payment to older Australians under Part VIID;
(b)
2007 one-off payment to older Australians under Part VIIE;
(c)
2008 one-off payment to older Australians under Part VIIF.
S 52-65(1B) substituted for s 52-65(1B) and (1BA) by No 19 of 2008, s 3 and Sch 1 item 23, effective 26 May 2008. S 52-65(1B) formerly read:
52-65(1B)
Payments of 2006 one-off payment to older Australians under Part VIID of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1B) inserted by No 41 of 2006, s 3 and Sch 1 item 13, effective 22 May 2006.
52-65(1BA)
(Repealed by No 19 of 2008)
History
S 52-65(1B) substituted for s 52-65(1B) and (1BA) by No 19 of 2008, s 3 and Sch 1 item 23, effective 26 May 2008. S 52-65(1BA) formerly read:
52-65(1BA)
Payments of 2007 one-off payment to older Australians under Part VIIE of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1BA) inserted by No 66 of 2007, s 3 and Sch 1 item 24, effective 11 May 2007.
52-65(1C)
(Repealed by No 12 of 2012)
History
S 52-65(1C) repealed by No 12 of 2012, s 3 and Sch 6 item 122, effective 21 March 2012. S 52-65(1C) formerly read:
52-65(1C)
Payments to older Australians under a scheme determined under item 2 of Schedule 2 to the
Social Security and Veterans
'
Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008
are exempt from income tax.
S 52-65(1C) substituted by
No 97 of 2008
, s 3 and Sch 3 item 77, effective 3 October 2008. S 52-65(1C) formerly read:
52-65(1C)
Payments to older Australians under the following schemes are exempt from income tax:
(a)
a scheme determined under item 2 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
;
(b)
a scheme determined under item 2 of Schedule 2 to the
Social Security and Veterans
'
Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007
;
(c)
a scheme determined under item 2 of Schedule 2 to the
Social Security and Veterans
'
Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008
.
S 52-65(1C) amended by No 19 of 2008, s 3 and Sch 1 item 24, by inserting para (c) at the end, effective 26 May 2008.
S 52-65(1C) substituted by No 66 of 2007, s 3 and Sch 1 item 25, effective 11 May 2007. S 52-65(1C) formerly read:
52-65(1C)
Payments to older Australians under the scheme determined under item 2 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 52-65(1C) inserted by No 41 of 2006, s 3 and Sch 1 item 13, effective 22 May 2006.
52-65(1D)
(Repealed by No 128 of 2017)
History
S 52-65(1D) repealed by No 128 of 2017, s 3 and Sch 8 item 14, effective 1 December 2017. S 52-65(1D) formerly read:
52-65(1D)
Economic security strategy payment under the
Veterans
'
Entitlements Act 1986
is exempt from income tax.
S 52-65(1D) inserted by No 131 of 2008, s 3 and Sch 5 item 9, effective 1 December 2008.
52-65(1E)
A lump sum payment under section 198N of the
Veterans
'
Entitlements Act 1986
is exempt from income tax.
History
S 52-65(1E) inserted by No 80 of 2009, s 3 and Sch 1 item 14, effective 10 September 2009.
52-65(1F)
A prisoner of war recognition supplement under Part VIB of the
Veterans
'
Entitlements Act 1986
is exempt from income tax.
History
S 52-65(1F) inserted by No 95 of 2011, s 3 and Sch 1 item 9, effective 20 September 2011.
[
CCH Note:
S 52-65(1F) will be repealed by No 17 of 2025, s 3 and Sch 8 item 40, effective 1 July 2026. For saving provisions, see note under s
52-65(1)
.
]
52-65(1G)
The following are exempt from income tax:
(a)
clean energy payments under the
Veterans
'
Entitlements Act 1986
;
(b)
clean energy payments under the scheme prepared under Part VII (about educating veterans
'
children) of that Act.
Note:
The supplementary amount of each other payment under the scheme mentioned in paragraph (b) is also exempt from income tax (see section
52-140
).
[
CCH Note:
Despite amendments made by No 128 of 2017 related to the removal of spent veterans
'
affairs payments, subsection
52-65(1G)
, as in force immediately before 1 December 2017, continues to apply on and after 1 December 2017 in relation to a payment of clean energy advance under the
Veterans
'
Entitlements Act 1986
made before, on or after 1 December 2017.
]
History
S 52-65(1G) substituted by No 58 of 2012, s 3 and Sch 4 item 5, applicable in relation to payments made in the 2011-12 income year or a later income year. S 52-65(1G) formerly read:
52-65(1G)
Clean energy payments under the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1G) inserted by No 141 of 2011, s 3 and Sch 10 item 12, effective 14 May 2012.
[
CCH Note:
S 52-65(1G) will be substituted by No 17 of 2025, s 3 and Sch 8 item 40, effective 1 July 2026. For saving provisions, see note under s
52-65(1)
. S 52-65(1G) will read:
52-65(1G)
Clean energy payments under the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
]
52-65(1GA)
One-off energy assistance payments under Part IIIF of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
History
S 52-65(1GA) inserted by No 46 of 2017, s 3 and Sch 1 item 15, effective 19 June 2017.
52-65(1H)
One-off energy assistance payments under Part IIIG of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
History
S 52-65(1H) inserted by No 28 of 2019, s 3 and Sch 1 item 12, effective 6 April 2019.
S 52-65(1H) repealed by No 128 of 2017, s 3 and Sch 8 item 14, effective 1 December 2017. S 52-65(1H) formerly read:
52-65(1H)
ETR payments under Part VIIH of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
S 52-65(1H) inserted by No 50 of 2012, s 3 and Sch 3 item 6, effective 27 May 2012.
[
CCH Note:
Despite amendments made by No 128 of 2017 related to the removal of spent veterans
'
affairs payments, subsection 52-65(1H), as in force immediately before 1 December 2017, continues to apply on and after 1 December 2017 in relation to an ETR payment made before, on or after 1 December 2017.
]
52-65(1J)
The following payments are exempt from income tax:
(a)
first 2020 economic support payments under Division 1 of Part IIIH of the
Veterans
'
Entitlements Act 1986
;
(b)
second 2020 economic support payments under Division 2 of Part IIIH of the
Veterans
'
Entitlements Act 1986
History
S 52-65(1J) inserted by No 22 of 2020, s 3 and Sch 4 item 18, effective 25 March 2020.
52-65(1K)
The following payments are exempt from income tax:
(a)
additional economic support payment 2020 under Division 1 of Part IIIJ of the
Veterans
'
Entitlements Act 1986
;
(b)
additional economic support payment 2021 under Division 2 of Part IIIJ of the
Veterans
'
Entitlements Act 1986
.
History
S 52-65(1K) inserted by No 97 of 2020, s 3 and Sch 1 item 34, effective 14 November 2020.
Former s 52-65(1K) repealed by No 96 of 2014, s 3 and Sch 8 item 20, effective 31 December 2016. No 96 of 2014, s 3 and Sch 8 item 26 contains the following saving provision:
Part 3
-
Saving provisions
26 Saving provisions
…
26(4)
Despite the amendment made by item 20, subsection
52-65(1K)
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 scheme prepared under Part VII of the
Veterans
'
Entitlements Act 1986
.
…
S 52-65(1K) formerly read:
52-65(1K)
Payments of income support bonus under the scheme prepared under Part VII (about educating veterans
'
children) of the
Veterans
'
Entitlements Act 1986
are exempt from income tax.
Former s 52-65(1K) inserted by No 5 of 2013, s 3 and Sch 1 item 18, effective 5 March 2013.
52-65(1L)
2022 cost of living payment under Division 1 of Part IIIK of the
Veterans
'
Entitlements Act 1986
is exempt from income tax.
History
S 52-65(1L) inserted by No 14 of 2022, s 3 and Sch 8 item 6, effective 1 April 2022.
52-65(2)
Expressions (except
"
pension age
"
) used in this Subdivision that are also used in the
Veterans
'
Entitlements Act 1986
have the same meaning as in that Act.
Note:
Pension age
has the meaning given by subsection
23(1)
of the
Social Security Act 1991
: see subsection
995-1(1)
.
History
S 52-65(2) amended by No 94 of 2019, s 3 and Sch 1 item 7, by inserting the note, effective 29 October 2019.
52-65(3)
(Repealed by No 94 of 2019)
History
S 52-65(3) repealed by No 94 of 2019, s 3 and Sch 1 item 8, effective 29 October 2019. S 52-65(3) formerly read:
52-65(3)
Pension age
has the meaning given by subsection 23(1) of the
Social Security Act 1991
.
52-65(4)
Ordinary payment
means a payment other than a payment made because of a person
'
s death.
|
Income tax treatment of veterans
'
affairs payments
|
|
Item
|
Category of veterans
'
affairs payment
|
Ordinary payment
|
Payment made because of a person
'
s death
|
| 1.1 |
Age service pension
|
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 2.1 |
Attendant allowance
|
Exempt |
Not applicable |
|
. |
| 3.1 |
Carer service pension:
unless covered by item 3.2 or 3.3 |
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 3.2 |
Carer service pension:
both you and your partner are under pension age and your partner is receiving an invalidity service pension |
Exempt |
Exempt |
|
. |
| 3.3 |
Carer service pension:
you are under pension age, your partner has died and was receiving an invalidity service pension at death |
Exempt |
Exempt |
|
. |
| 4.1 |
Clothing allowance
|
Exempt |
Not applicable |
|
. |
| 5.1 |
Decoration allowance
|
Exempt |
Not applicable |
|
. |
| 5A.1 |
(Repealed by No 142 of 2021) |
|
|
|
. |
| 6.1 |
Income support supplement:
unless covered by item 6.2, 6.3, 6.4 or 6.5 |
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 6.2 |
Income support supplement:
you are under pension age and receiving the supplement on the grounds of permanent incapacity |
Exempt |
Exempt |
|
. |
| 6.3 |
Income support supplement:
both you and the severely handicapped person you are caring for are under pension age and you are receiving the supplement for providing constant care for that person |
Exempt |
Exempt |
|
. |
| 6.4 |
Income support supplement:
both you and your partner are under pension age and your partner is an invalidity service pensioner or a disability support pensioner |
Exempt |
Exempt |
|
. |
| 6.5 |
Income support supplement:
both you and your partner are under pension age and your partner is receiving the supplement on the grounds of permanent incapacity |
Exempt |
Exempt |
|
. |
| 7.1 |
Invalidity service pension:
you are pension age or over |
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 7.2 |
Invalidity service pension:
you are under pension age |
Exempt |
Exempt |
|
. |
| 8.1 |
Loss of earnings allowance
|
Exempt |
Not applicable |
|
. |
| 9.1 |
Partner service pension:
unless covered by item 9.2 or 9.3 |
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 9.2 |
Partner service pension:
both you and your partner are under pension age and your partner is receiving an invalidity service pension |
Exempt |
Exempt |
|
. |
| 9.3 |
Partner service pension:
you are under pension age, your partner has died and was receiving an invalidity service pension at death |
Exempt |
Exempt |
|
. |
| 10.1 |
Pension for defence-caused death or incapacity
|
Exempt |
Not applicable |
|
. |
| 11.1 |
Pension for war-caused death or incapacity
|
Exempt |
Not applicable |
|
. |
| 12.1 |
Quarterly pension supplement
|
Exempt |
Not applicable |
|
. |
| 13.1 |
Recreation transport allowance
|
Exempt |
Not applicable |
|
. |
| 14.1 |
Section 98A Bereavement payment
|
Not applicable |
Exempt |
|
. |
| 14.2 |
Section 98AA Bereavement payment
|
Not applicable |
Exempt |
|
. |
| 15.1 |
Section 99 funeral benefit
|
Not applicable |
Exempt |
|
. |
| 16.1 |
Section 100 funeral benefit
|
Not applicable |
Exempt |
|
. |
| 16A.1 |
Energy supplement under Part VIIAD of the
Veterans
'
Entitlements Act 1986
|
Exempt |
Not applicable |
|
. |
| 17.1 |
Special assistance
|
Exempt |
Not applicable |
|
. |
| 18.1 |
(Repealed by No 81 of 2009) |
|
|
|
. |
| 19.1 |
(Repealed by No 95 of 2011) |
|
|
|
. |
| 20.1 |
Travelling expenses
|
Exempt |
Not applicable |
|
. |
| 20A.1 |
(Repealed by No 81 of 2009) |
|
|
|
. |
| 21.1 |
Vehicle Assistance Scheme
|
Exempt |
Not applicable |
|
. |
| 21AA.1 |
Veteran payment
|
Supplementary amount is exempt (see section
52-70
) |
Exempt |
|
. |
| 21A.1 |
Veterans supplement
|
Exempt |
Not applicable |
|
. |
| 22.1 |
Victoria Cross allowance
|
Exempt |
Not applicable |
History
S 52-65 (table) amended by No 142 of 2021, s 3 and Sch 1 item 18, by repealing table item 5A.1, effective 1 January 2022. For saving provisions, see note under s
52-65(1A)
. Table item 5A.1 formerly read:
| 5A.1 |
Defence Force Income Support Allowance
: the whole of the social security pension, or the whole of the social security benefit, that is also payable to you on the day this allowance is payable to you is exempt from income tax under section 52-10 |
Exempt |
Not applicable |
S 52-65 (table) amended by No 17 of 2018, s 3 and Sch 2 item 47, by inserting table item 21AA.1, effective 1 May 2018.
S 52-65 (table) amended by No 91 of 2015, s 3 and Sch 1 item 51, by substituting
"
Energy supplement under Part VIIAD of the
Veterans
'
Entitlements Act 1986
"
for
"
Seniors supplement
"
in table item 16A.1, effective 20 June 2015. For saving provision, see note under s
52-10
.
S 52-65 (table) amended by No 95 of 2011, s 3 and Sch 3 item 1, by repealing table item 19.1, effective 20 September 2011. No 95 of 2011, s 3 and Sch 3 item 15 contains the following transitional provision:
15 Transitional
(1)
Despite the amendment made by item 1, table item 19.1 in section 52-65 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 temporary incapacity allowance made before, on or after that commencement.
...
Table item 19.1 formerly read:
19.1 ...
Temporary incapacity allowance
... Exempt ... Not applicable
S 52-65 (table) amended by No 81 of 2009, s 3 and Sch 4 items 54 to 58, by substituting table items 12.1 and 16A.1, repealing table items 18.1 and 20A.1 and inserting table item 21A.1, effective 20 September 2009.
Application and savings provisions
Act No 81 of 2009, Sch 4 item 212(2), reads:
"
Despite the amendment made by item 54, table item 12.1 (as in force immediately before 20 September 2009) continues to apply on and after that commencement in relation to payments of pharmaceutical allowance made before, on or after that commencement.
"
Act No 81 of 2009, Sch 4 item 209(3) reads:
"
Despite the amendment made by item 55, table item 16A.1 (as in force immediately before 20 September 2009) continues to apply on and after that commencement in relation to payments of seniors concession allowance made before, on or after that commencement.
"
Act No 81 of 2009, Sch 4 item 211(3) reads:
"
Despite the amendment made by item 56, table item 18.1 (as in force immediately before 20 September 2009) continues to apply on and after that commencement in relation to payments of telephone allowance made before, on or after that commencement.
"
Act No 81 of 2009, Sch 4 item 210(3) reads:
"
Despite the amendment made by item 57, table item 20A.1 (as in force immediately before 20 September 2009) continues to apply on and after that commencement in relation to payments of utilities allowance made before, on or after that commencement.
"
Table items 12.1, 16A.1, 18.1 and 20A.1 formerly read:
12.1 ...
Pharmaceutical allowance
... Exempt ... Not applicable
16A.1 ...
Seniors concession allowance
... Exempt ... Not applicable
18.1 ...
Telephone allowance
... Exempt ... Not applicable
20A.1 ...
Utilities allowance
... Exempt ... Not applicable
S 52-65 (table) amended by No 48 of 2008, s 3 and Sch 3 item 1, by inserting table item 14.2, applicable in relation to bereavement payments received during the 2008-09 income year and later income years.
S 52-65 (table) amended by No 89 of 2007, s 3 and Sch 5 item 1, by substituting table item 5A.1, effective 1 July 2007. The item formerly read:
5A.1 ...
Defence Force Income Support Allowance:
the social security pension or social security benefit that is also payable to you on the day this allowance is payable to you is exempt from income tax under section 52-10 ... Exempt ... Not applicable
S 52-65 (table) amended by No 132 of 2004 and No 100 of 2004.
S 52-65 inserted by No 121 of 1997.
[
CCH Note:
S 52-65 (table) will be amended by No 17 of 2025, s 3 and Sch 8 item 41, by repealing table items 5.1, 15.1, 16.1, 20.1 and 22.1, effective 1 July 2026. For saving provisions, see note under s
52-65(1)
.
]
View history note
Hide history note