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-B - Exempt payments under the Veterans ' Entitlements Act 1986  

Operative provisions

SECTION 52-70   52-70   Supplementary amounts of payments  


The supplementary amount of a veterans ' affairs payment is the total of:


(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 an additional amount for each of your dependent *children; and


(c) so much of the payment as is included by way of remote area allowance; and


(d) so much of the payment as is equal to the tax-exempt pension supplement for the payment; and


(e) so much of the payment as is included by way of energy supplement.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.