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 52-20   Tax-free amount of an ordinary payment after the death of your partner  

52-20(1)  


You work out under this section the *tax-free amount of an *ordinary payment made under the Social Security Act 1991 after the death of your partner if:


(a) you do not qualify for payments under a *bereavement Subdivision; and


(b) the ordinary payment became due to you during the bereavement period.

Note:

For the provisions of the Social Security Act 1991 that tell you if you qualify for payments under a bereavement Subdivision: see subsection (3).

52-20(2)  


This is how to work out the tax-free amount : Method statement

Step 1.

Work out the *supplementary amount of the payment.

Note: The supplementary amount is also exempt and is worked out under section 52-15.


Step 2.

Subtract the *supplementary amount from the amount of the payment.


Step 3.

Work out what would have been the amount of the payment if your partner had not died.


Step 4.

Work out what would have been the *supplementary amount of the payment if your partner had not died.


Step 5.

Subtract the amount at Step 4 from the amount at Step 3.


Step 6.

Subtract the amount at Step 5 from the amount at Step 2: the result is the tax-free amount .

52-20(3)  


This table sets out:


(a) the Subdivisions of the Social Security Act 1991 that are bereavement Subdivisions ; and


(b) the provision of that Act that tells you if you qualify for payments under the relevant bereavement Subdivision.


Bereavement Subdivisions
Item For this bereavement Subdivision: This provision tells you if you qualify for payments under it:
1 Subdivision A of Division 9 of Part 2.2 paragraph 82(1)(e)
.
2 Subdivision A of Division 10 of Part 2.3 paragraph 146F(1)(e)
.
3 Subdivision B of Division 9 of Part 2.5 paragraph 237(1)(e)
.
4 (Omitted by No 197 of 1997)
.
5 Subdivision A of Division 10 of Part 2.9 paragraph 469(1)(e)
.
5A Division 10 of Part 2.11 paragraph 567(1)(f)
.
5B Division 10 of Part 2.11A paragraph 592(1)(f)
.
6 Subdivision AA of Division 9 of Part 2.12 paragraph 660LA(1)(f)
.
7 Subdivision A of Division 11 of Part 2.12A paragraph 660XKA(1)(e)
.
8 Subdivision C of Division 11 of Part 2.12B paragraph 660YKC(1)(e)
.
9 Subdivision AA of Division 9 of Part 2.14 paragraph 728PA(1)(f)
.
10 Subdivision AA of Division 9 of Part 2.15 paragraph 768A(1)(f)
.
11 Subdivision A of Division 10 of Part 2.16 paragraph 822(1)(e)


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