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 52-40   52-40   Provisions of the Social Security Act 1991 under which payments are made  


This table lists the provisions of the Social Security Act 1991 under which social security payments are made that are wholly or partly exempt from income tax under this Subdivision.


Provisions under which social security payments are made
Item Category of social security payment Ordinary payment Payment made because of a person ' s death (unless covered by next column) Lump sum payment made because of your partner ' s death
1 Advance pharmaceutical supplement Part 2.23 Not applicable Not applicable
.
2 Age pension Part 2.2 Sections 83, 86 and 91 Section 84
.
2AA Australian Government Disaster Recovery Payment Part 2.24 Not applicable Not applicable
.
2AB Australian Victim of Terrorism Overseas Payment Part 2.24AA Not applicable Not applicable
.
2A Austudy payment Part 2.11A Section 592A Section 592B
.
3 Bereavement allowance Part 2.7 Section 359 Not applicable
.
3A Carer allowance Part 2.19 Sections 992K and 992M Not applicable
.
4 Carer payment Part 2.5 Sections 236A, 238, 241 and 246 Section 239
.
4A Clean energy payment Part 2.18A Not applicable Not applicable
.
5 Crisis payment Part 2.23A Not applicable Not applicable
.
6 Disability support pension Part 2.3 Sections 146G, 146K and 146Q Section 146H
.
7 (Repealed by No 97 of 2008 )
.
8 (Repealed by No 82 of 2006)
.
9 Double orphan pension Part 2.20 Sections 1034 and 1034A Not applicable
.
10 (Repealed by No 64 of 2008)
.
11 - 13 (Omitted by No 83 of 1999)
.
13A Fares allowance Part 2.26 Not applicable Not applicable
.
14 (Repealed by No 55 of 2016)
.
14.1 - 14.2 (Omitted by No 83 of 1999)
.
15 Mature age allowance (paid under Part 2.12A) Part 2.12A Sections 660XKB, 660XKE and 660XKG Section 660XKC
.
16 Mature age allowance (paid under Part 2.12B) Part 2.12B Section 660YKD Section 660YKE
.
17 Mature age partner allowance Part 2.12A Sections 660XKK and 660XKM Section 660XKL
.
18 Mobility allowance Part 2.21 Not applicable Not applicable
.
19 Newstart allowance Part 2.12 Section 660LB Section 660LC
20 One-off energy assistance payment Part 2.6 Not applicable Not applicable
.
21 (Omitted by No 197 of 1997)
.
21A Parenting payment (benefit PP (partnered)) Part 2.10 Sections 513A and 514B Section 514C
.
21B (Omitted by No 83 of 1999)
.
21C Parenting payment (pension PP (single)) Part 2.10 Section 513 Not applicable
.
22 Partner allowance Part 2.15A Section 771NW Section 771NX
.
22A Pensioner education supplement Part 2.24A Not applicable Not applicable
.
22B Energy supplement Part 2.25B Not applicable Not applicable
.
22C Quarterly pension supplement Part 2.25C Not applicable Not applicable
.
23 Sickness allowance Part 2.14 Section 728PB Section 728PC
.
24 (Omitted by No 197 of 1997)
.
25 Special benefit Part 2.15 Section 768B Section 768C
.
26 Special needs age pension Section 772 Sections 823, 826 and 830 Section 824
.
27 Special needs disability support pension Section 773 Sections 823, 826 and 830 Section 824
.
28 (Omitted by No 197 of 1997)
.
29 Special needs widow B pension Section 778 Not applicable Not applicable
.
30 Special needs wife pension Section 774 Sections 823, 826 and 830 Section 824
.
31 Telephone allowance Part 2.25 Not applicable Not applicable
.
31A Utilities allowance Part 2.25A Not applicable Not applicable
.
32 Widow allowance Part 2.8A Not applicable Not applicable
.
33 Widow B pension Part 2.8 Section 407 Not applicable
.
34 Wife pension Part 2.4 Sections 189 and 191 Section 190
.
35 Youth allowance Part 2.11 Section 567A Section 567B


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