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 52-75   52-75   Provisions of the Veterans ' Entitlements Act 1986 under which payments are made  


This table lists the provisions of the Veterans ' Entitlements Act 1986 under which veterans ' affairs payments are made that are wholly or partly exempt from income tax under this Subdivision.


Provisions under which veterans ' affairs payments are made
Item Category of veterans ' affairs payment Ordinary payment Payment made because of a person ' s death
1A - 1B (Repealed by No 97 of 2008)
.
1C (Repealed by No 12 of 2012)
.
1 Age service pension Division 3 of Part III Division 12A of Part IIIB
.
2 Attendant allowance Section 98 Not applicable
.
3 Carer service pension Division 6 of Part III Division 12A of Part IIIB
.
3A Clean energy payment Part IIIE Not applicable
.
3B Clean energy payment under Veterans ' Children Education Scheme Part VII Not applicable
.
4 Clothing allowance Section 97 Not applicable
.
5 Decoration allowance Section 102 Not applicable
.
5A Defence Force Income Support Allowance Part VIIAB Not applicable
.
5B - 5C (Repealed by 128 of 2017)
.
5D (Repealed by No 96 of 2014)
.
6 Income support supplement Part IIIA Division 12A of Part IIIB
.
7 Invalidity service pension Division 4 of Part III Division 12A of Part IIIB
.
8 Loss of earnings allowance Section 108 Not applicable
.
8A One-off energy assistance payment Part IIIF Not applicable
.
9 Partner service pension Division 5 of Part III Division 12A of Part IIIB
.
10 Pension for defence-caused death or incapacity Part IV Not applicable
.
11 Pension for war-caused death or incapacity Part II Not applicable
.
12 Quarterly pension supplement Part IIID Not applicable
.
12A Prisoner of war recognition supplement Part VIB Not applicable
.
13 Recreation transport allowance Section 104 Not applicable
.
14 Section 98A Bereavement payment Not applicable Section 98A
.
14A Section 98AA Bereavement payment Not applicable Section 98AA
.
15 Section 99 funeral benefit Not applicable Section 99
.
16 Section 100 funeral benefit Not applicable Section 100
.
16A Energy supplement Part VIIAD Not applicable
.
17 Special assistance Section 106 Not applicable
.
18 (Repealed by No 81 of 2009)
.
19 (Repealed by No 95 of 2011)
.
20 Travelling expenses Section 110 Not applicable
.
20A (Repealed by No 81 of 2009)
.
21 Vehicle Assistance Scheme Section 105 Not applicable
.
21AA Veteran payment Section 45SB Section 45SB
.
21A Veterans supplement Part VIIA Not applicable
.
22 Victoria Cross allowance Section 103 Not applicable


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