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 52-75 amended by No 17 of 2025, s 3 and Sch 8 item 42, by repealing table items 3B, 5, 12A, 15, 16, 20 and 22, effective 1 July 2026. Table items 3B, 5, 12A, 15, 16, 20 and 22 formerly read:

3B	Clean energy payment under Veterans ' Children Education Scheme	Part VII	Not applicable
5	Decoration allowance	Section 102	Not applicable
12A	Prisoner of war recognition supplement	Part VIB	Not applicable
15	Section 99 funeral benefit	Not applicable	Section 99
16	Section 100 funeral benefit	Not applicable	Section 100
20	Travelling expenses	Section 110	Not applicable
22	Victoria Cross allowance	Section 103	Not applicable

S 52-75 amended by No 14 of 2022, s 3 and Sch 8 item 7, by inserting table item 1AA, effective 1 April 2022.

S 52-75 amended by No 142 of 2021, s 3 and Sch 1 item 19, by repealing table item 5A, effective 1 January 2022. Table item 5A formerly read:

5A

Defence Force Income Support Allowance

Part VIIAB

Not applicable

S 52-75 amended by No 97 of 2020, s 3 and Sch 1 item 35, by inserting table item 1B, effective 14 November 2020.

S 52-75 amended by No 22 of 2020, s 3 and Sch 4 item 19, by inserting table item 1A, effective 25 March 2020.

S 52-75 amended by No 28 of 2019, s 3 and Sch 1 item 13, by inserting " or IIIG " in table item 8A, column headed " Ordinary payment " , effective 6 April 2019.

S 52-75 amended by No 17 of 2018, s 3 and Sch 2 item 48, by inserting table item 21AA, effective 1 May 2018.

S 52-75 amended by No 128 of 2017, s 3 and Sch 8 item 15, by repealing table items 5B and 5C, effective 1 December 2017. Table items 5B and 5C formerly read:

5B	Economic security strategy payment	Part VIIG	Not applicable
5C	ETR payment	Part VIIH	Not applicable

S 52-75 amended by No 46 of 2017, s 3 and Sch 1 item 16, by inserting table item 8A, effective 19 June 2017.

S 52-75 amended by No 96 of 2014, s 3 and Sch 8 item 21, by repealing table item 5D, effective 31 December 2016. Table item 5D formerly read:

5D

Income support bonus under Veterans ' Children Education Scheme

Part VII

Not applicable

S 52-75 amended by No 91 of 2015, s 3 and Sch 1 item 52, by substituting " Energy supplement " for " Seniors supplement " in table item 16A, effective 20 June 2015.

S 52-75 amended by No 5 of 2013, s 3 and Sch 1 item 19, by inserting table item 5D, effective 5 March 2013.

S 52-75 amended by No 58 of 2012, s 3 and Sch 4 item 6, by inserting table item 3B, applicable in relation to payments made in the 2011-12 income year or a later income year.

S 52-75 amended by No 50 of 2012, s 3 and Sch 3 item 7, by inserting table item 5C, effective 27 May 2012.

S 52-75 amended by No 12 of 2012, s 3 and Sch 6 items 123 - 128, by repealing table item 1C, substituting " Division 12A of Part IIIB " for " Parts III and IIIA " in table items 1, 3, 7 and 9, column headed " Payment made because of a person ' s death " , and " Division 12A of Part IIIB " for " Parts III and IIIB " in table item 6, column headed " Payment made because of a person ' s death " , effective 21 March 2012. Table item 1C formerly read:

1C

2008 one-off payment to older Australians

Part VIIF

Not applicable

S 52-75 amended by No 141 of 2011, s 3 and Sch 10 item 14, by inserting table item 3A, effective 14 May 2012.

S 52-75 amended by No 95 of 2011, s 3 and Sch 3 item 2, by repealing table item 19, effective 20 September 2011. Table item 19 formerly read:

19 ... Temporary incapacity allowance ... Section 107 ... Not applicable

S 52-75 amended by No 95 of 2011, s 3 and Sch 1 item 10, by inserting table item 12A, effective 20 September 2011.

S 52-75 amended by No 81 of 2009, s 3 and Sch 4, items 60 to 64, by substituting table items 12 and 16A, repealing table items 18 and 20A and inserting table item 21A, effective 20 September 2009. Table items 12, 16A, 18 and 20A formerly read:

12 ... Pharmaceutical allowance ... Part VIIA ... Not applicable

16A ... Seniors concession allowance ... Part VIIAD ... Not applicable

18 ... Telephone allowance ... Part VIIB ... Not applicable

20A ... Utilities allowance ... Part VIIAC ... Not applicable

S 52-75 amended by No 131 of 2008, s 3 and Sch 5 item 10, by inserting table item 5B, effective 1 December 2008.

S 52-75 amended by No 97 of 2008 , s 3 and Sch 3 item 78, by repealing table items 1A and 1B, effective 3 October 2008. The items formerly read:

1A ... 2006 one-off payment to older Australians ... Part VIID ... Not applicable

1B ... 2007 one-off payment to older Australians ... Part VIIE ... Not applicable

S 52-75 amended by No 48 of 2008, s 3 and Sch 3 item 2, by inserting table item 14A, applicable in relation to bereavement payments received during the 2008-09 income year and later income years.

S 52-75 amended by No 19 of 2008, s 3 and Sch 1 item 25, by inserting table item 1C, effective 26 May 2008.

S 52-75 amended by No 66 of 2007, s 3 and Sch 1 item 26, by inserting table item 1B, effective 11 May 2007.

S 52-75 amended by No 41 of 2006, s 3 and Sch 1 item 14, by inserting table item 1A, effective 22 May 2006.

S 52-75 amended by No 132 of 2004, No 100 of 2004, No 101 of 2003 and inserted by No 121 of 1997.