A New Tax System (Family Assistance) Act 1999

Schedules

Schedule 3 - Adjusted taxable income

Note: See section 3 .

7 Tax free pension or benefit
For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year:

(a) a disability support pension under Part 2.3 of the Social Security Act 1991 ;

(b)

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(Repealed by No 26 of 2018)

(c) a carer payment under Part 2.5 of the Social Security Act 1991 ;

(d) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to a veteran;

(da) a pension under Part IV of the Veterans ' Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force;

(e) an invalidity service pension under Division 4 of Part III of the Veterans ' Entitlements Act 1986 ;

(f) a partner service pension under Division 5 of Part III of the Veterans ' Entitlements Act 1986 ;

(g) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to the widow or widower of a deceased veteran;

(ga) a pension under Part IV of the Veterans ' Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force;

(h) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 ;

(haaa)

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a veteran payment under an instrument made under Part IIIAA of the Veterans ' Entitlements Act 1986 ;

(ha)

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a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 ;

(haa) (Repealed by No 142 of 2021)

(hb)

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a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004 ;

(hc)

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a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 (including a reduced weekly amount because of a choice under section 236 of that Act) or of a lump sum mentioned in subsection 236(5) of that Act;

to the extent to which the payment:

(i) is exempt from income tax; and

(j)

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is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement, remote area allowance or energy supplement; and

(k) if the payment is a payment under the Social Security Act 1991 - does not include tax-exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and

(l) if the payment is a payment under the Veterans ' Entitlements Act 1986 - does not include tax-exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).

[ CCH Note: Sch 3 clause 7 will be amended by No 17 of 2025, s 3 and Sch 8 item 15, by inserting para (haa), effective 1 July 2026. Para (haa) wil read:

(haa) a payment of an Additional Disablement Amount under Division 3A of Part 7 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 ;

]

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History

Sch 3 clause 7 amended by No 142 of 2021, s 3 and Sch 1 item 1, by repealing para (haa), effective 1 January 2022. No 142 of 2021, s 3 and Sch 1 item 1 contains the following saving provision:

2 Saving provision
2
Paragraph 7(haa) of Schedule 3 to the A New Tax System (Family Assistance) Act 1999 , 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 under Part VIIAB of the Veterans ' Entitlements Act 1986 made before, on or after that commencement.

Para (haa) formerly read:

(haa) Defence Force Income Support Allowance under Part VIIAB of the Veterans ' Entitlements Act 1986 ;

Sch 3 clause 7 amended by No 26 of 2018, s 3 and Sch 3 item 1, by repealing para (b), effective 20 March 2020. No 26 of 2018, s 3 and Sch 3 item 99 contains the following saving provision:

99 Saving provision - A New Tax System (Family Assistance) Act 1999
99
Despite the amendments made by this Schedule, paragraph 7(b) of Schedule 3 to the A New Tax System (Family Assistance) Act 1999 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of wife pension under Part 2.4 of the Social Security Act 1991 before, on or after that commencement.

Para (b) formerly read:

(b) a wife pension under Part 2.4 of the Social Security Act 1991 ;

Sch 3 clause 7 will be amended by No 17 of 2018, s 3 and Sch 2 item 34, by inserting para (haaa), effective 1 May 2018.

Sch 3 clause 7 amended by No 122 of 2014, s 3 and Sch 1 item 184, by substituting " energy supplement " for " clean energy supplement " in para (j), effective 20 September 2014. For application and transitional provision, see note under Sch 1 clause 24HA .

Sch 3 clause 7 amended by No 99 of 2013, s 3 and Sch 3 item 17, by substituting para (hc), applicable on and after 1 July 2013 as if a reference to a lump sum mentioned in subsection 236(5) of the Military Rehabilitation and Compensation Act 2004 included a reference to an old lump sum. Para (hc) formerly read:

(hc) a payment of compensation mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 ;

Sch 3 clause 7 amended by No 141 of 2011, s 3 and Sch 10 item 1, by substituting " , remote area allowance or clean energy supplement " for " or remote area allowance " in para (j), effective 14 May 2012.

Sch 3 clause 7 amended by No 53 of 2011, s 3 and Sch 5 item 18, by inserting paras (k) and (l) at the end, effective 1 July 2011.

Sch 3 clause 7 amended by No 100 of 2005, s 3 and Sch 1 item 6, by renumbering para (ha) † ( † second occurring) as para (haa), effective 6 July 2005.

Sch 3 clause 7 amended by No 100 of 2004, s 3 and Sch 2 item 30, by inserting para (ha) † ( † second occurring), effective 20 September 2004.

Sch 3 clause 7 amended by No 52 of 2004, s 3 and Sch 3 item 8, by inserting paras (ha), (hb) and (hc) after para (h), effective 1 July 2004.

Sch 3 clause 7 amended by No 35 of 2003, s 3 and Sch 2 item 1A, by inserting " , language, literacy and numeracy supplement " after " rent assistance " in para (j), effective 20 September 2003.

Sch 3 clause 7 amended by No 30 of 2003, s 3 and Sch 2 items 78 and 79, by inserting paras (da) and (ga), effective 1 July 2000.