INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-A - 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
Bereavement allowance
Carer payment
Sickness allowance
Special benefit
Special needs age pension
Special needs disability support pension
Special needs widow B pension
Special needs wife pension
Widow B pension
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 Newstart allowance
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 newstart allowance 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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