INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Subject to this Act, income tax at the rates declared by the Parliament is levied, and shall be paid, for the financial year that commenced on 1 July 1965 and for each succeeding financial year, upon the taxable income derived during the year of income by any person, whether a resident or a non-resident.
17(2) [No operation from 1997/98 year onwards]This section does not apply to the 1997-98 year of income or a later year of income.
Note:
Section 4-10 of the Income Tax Assessment Act 1997 sets out how an entity works out the amount of income tax payable on its taxable income for the 1997-98 year of income and later years of income.
View history note
Hide history noteCCH Note:
Below is material repealed as inoperative in s 18 by No 101 of 2006.
Where the Commissioner has accepted returns from any person based on an accounting period as defined in the previous Act for the purposes of assessment for the last financial year to which that Act applied, that person shall be deemed to have adopted a corresponding accounting period under this section. SECTION 19 MONEY CREDITED, REINVESTED ETC, TO BE DEEMED TO BE DERIVED 19(1) [When deemed to be derived]
Income or money shall be deemed to have been derived by a person although it is not actually paid over to him but is reinvested, accumulated, capitalized, carried to any reserve, sinking fund or insurance fund however designated, or otherwise dealt with on his behalf or as he directs.
19(2) [No operation from 1997/98 year onwards]This section does not apply to the 1997-98 year of income or a later year of income.
Note:
Subsections 6-5(4) and 6-10(3) of the Income Tax Assessment Act 1997 treat an entity as having received an amount if the amount has been applied or dealt with on the entity's behalf in the 1997-98 year of income or later years of income.
Where any income is received in the year of income as a result of a transaction entered into prior to the commencement of this Act, and that income would have been assessable income under the previous Act if that Act had continued in force and had applied to the assessment of the income derived in the year of income, that income shall be assessable under this Act notwithstanding that the transaction was entered into prior to that commencement. SECTION 22A LIMITS ON APPLICATION OF CERTAIN EXEMPT INCOME PROVISIONS 22A(1) [No application 1997/98 onwards]
A provision of this Act set out in the second column of the table does not apply to an assessment for the 1997-98 year of income or a later year of income.
Note:
The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.
| Old exempt income provisions that no longer apply | ||
| Item | Provision of this Act | Corresponding provision of the Income Tax Assessment Act 1997 |
| 1 | Subparagraph 23(a)(i) | section 51-15 |
| . | ||
| 2 | Paragraph 23(d) | section 50-25 |
| . | ||
| 3 | Paragraph 23(e) | items 1.1, 1.2, 1.3 and 1.4 of the table in section 50-5 |
| . | ||
| 4 | Paragraph 23(ea) | items 6.1 and 6.2 of the table in section 50-30 |
| . | ||
| 5 | Paragraph 23(eb) | item 6.3 of the table in section 50-30 |
| . | ||
| 6 | Paragraph 23(f) | section 50-15 |
| . | ||
| 7 | Paragraph 23(g) | item 1.7 of the table in section 50-5; section 50-10; and items 9.1 and 9.2 of the table in section 50-45 |
| . | ||
| 8 | Paragraph 23(h) | section 50-40 |
| . | ||
| 9 | Paragraph 23(j) | items 1.5 and 1.6 of the table in section 50-5 |
| . | ||
| 10 | Paragraph 23(jc) | item 2.2 of the table in section 51-10 |
| . | ||
| 11 | Paragraph 23(je) | item 7.1 of the table in section 50-35 |
| . | ||
| 12 | Paragraph 23(jf) | item 7.2 of the table in section 50-35 |
| . | ||
| 13 | Paragraph 23(k) | item 9.3 of the table in section 50-45 |
| . | ||
| 14 | Paragraph 23(kba) | item 5.3 of the table in section 51-30 |
| . | ||
| 15 | Paragraph 23(ke) | item 5.2 of the table in section 51-30 |
| . | ||
| 16 | Paragraph 23(l) | item 5.1 of the table in section 51-30 |
| . | ||
| 17 | Paragraph 23(s) | item 1.4 of the table in section 51-5 |
| . | ||
| 18 | Paragraph 23(sa) | item 1.3 of the table in section 51-5 |
| . | ||
| 19 | Paragraph 23(t) | items 1.1 and 1.2 of the table in section 51-5 |
| . | ||
| 20 | Paragraph 23(za) | item 2.1 of the table in section 51-10 |
A provision of this Act set out in the second column of the table does not apply to an assessment for the 1998-99 year of income or a later year of income.
Note:
The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.
| Old exempt income provisions that no longer apply | ||
| Item | Provision of this Act | Corresponding provision of the Income Tax Assessment Act 1997 |
| 1 | Paragraph 23(z) | table item 2.1A in section 51-10 |
| . | ||
| 2 | Paragraph 23(zaa) | table item 2.1B in section 51-10 |
Subject to section 22A , the following income shall be exempt from income tax: (a)
[Official salary and ex-Australian income of Governor-General, Governor, representatives of other countries, etc]
the official salary of, and the income derived from sources out of Australia by, any person being -
(i) the Governor-General or the Governor of a State;
(ii) a representative in Australia of the government of any country (not being a person in relation to whom any of the provisions of the Vienna Convention on Diplomatic Relations, as having the force of law by virtue of the Diplomatic Privileges and Immunities Act 1967, apply or a person in relation to whom any of the provisions of the Vienna Convention on Consular Relations, as having the force of law by virtue of the Consular Privileges and Immunities Act 1972 , apply), or a member of the official staff of such a representative, if the representative or member, as the case may be, is not an Australian citizen and is not ordinarily resident in Australia and that country grants in relation to Australia exemptions from taxes upon income corresponding with the exemptions having effect in relation to that country by virtue of this subparagraph; or
(iii)(Omitted by No 19 of 1967)
(vi) an officer of the government of a Commonwealth country, who is temporarily in Australia to render service on behalf of that country or the Commonwealth or a State in accordance with any arrangement between the governments of that country and of the Commonwealth or of a State, if the salaries of officers of the government of the Commonwealth temporarily in that country for similar purposes in accordance with a similar arrangement are exempted from income tax by that country;
(Repealed by No 30 of 1956)
[Government remuneration to overseas expert]
the remuneration paid by the government of the Commonwealth or of a State to a non-resident for expert advice to that government or as a member of a Royal Commission;
(c)[Income of certain persons visiting Australia]
income derived -
(i)(Repealed by No 114 of 2000)
(ii)(Repealed by No 114 of 2000)
(iii) by the representative of any government, visiting Australia on behalf of that government, or by any member of the entourage of that representative, in his official capacity as such representative or member;
(iv) in the capacity of representative of any society or association established for educational, scientific, religious or philanthropic purposes, by any person visiting Australia in that capacity for the purpose of attending international or Commonwealth conferences or for the purpose of carrying on investigation or research for such society or association; and
(v) in the capacity of representative of the press outside Australia, by any person visiting Australia in that capacity for the purpose of reporting the proceedings relating to any matters referred to in the preceding subparagraphs;
(vi)(Omitted by No 107 of 1989)
[Income of local governing bodies and public authorities]
the revenue of a municipal corporation or other local governing body or of a public authority (other than an STB within the meaning of Division 1AB) constituted under any Act or State Act, or under any law in force in a Territory being part of Australia;
[Income of religious, scientific, etc, institutions]
the income of a religious, scientific, charitable or public educational institution which:
(i) has a physical presence in Australia and, to that extent, incurs its expenditure and pursues its objectives principally in Australia; or
(ii) is an institution to which a gift by a taxpayer is an allowable deduction because the institution is referred to in a table in subsection 78(4) ; or
(iii) is a prescribed institution which is located outside Australia and is exempt from income tax in the country in which it is resident; or
(iv) is a prescribed charitable or religious institution that has a physical presence in Australia but which incurs its expenditure and pursues it objects principally outside Australia;
[Income of public or non-profit hospitals]
the income of a public hospital, or of a hospital which is carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of that society or association and which:
(i) has a physical presence in Australia and, to that extent, incurs its expenditure and pursues its objectives principally in Australia; or
(ii) is an institution to which a gift by a taxpayer is an allowable deduction because the institution is referred to in a table in subsection 78(4) ; or
(iii) is a prescribed institution which is located outside Australia and is exempt from income tax in the country in which it is resident;
[Income of a registered medical, health benefits or hospital benefits organisation]
the income of an organization which -
(i) is a registered health benefits organization, a registered medical benefits organization or a registered hospital benefits organization for the purposes of the National Health Act 1953 , or of that Act as amended; and
(ii) is an organization carried on otherwise than for the purposes of profit or gain to the individual members of the organization;
(Omitted by No 121 of 1997)
[Income of trade unions and employer associations]
the income of a trade union and the income of an association of employers or employees registered under any Act or State Act, or under any law in force in a Territory being part of Australia relating to the settlement of industrial disputes, and which is located in Australia and incurs its expenditure and pursues its objectives principally in Australia;
[Income of non-profit society, association or club promoting certain activities]
the income of a society, association or club that:
(i) is a friendly society, not being a friendly society dispensary; or
(ii) is established for musical purposes, or for the encouragement of music, art, science or literature; or
(iii) is established for the encouragement or promotion of a game or sport; or
(iv) is established for the encouragement or promotion of animal races; or
(v) is established for community service purposes (not being political purposes or lobbying purposes);
and is a society, association or club not carried on for the purposes of profit or gain to its individual members which:
(vi) has a physical presence in Australia and, to that extent, incurs its expenditure and pursues its objectives principally in Australia; or
(vii) is a society, association or club to which a gift by a taxpayer is an allowable deduction because the society, association or club is referred to in a table in subsection 78(4) ; or
(viii) is a prescribed society, association or club which is located outside Australia and is exempt from income tax in the country in which it is resident;
[Income of non-profit aviation, tourism, agricultural and manufacturing associations]
the income of a society or association not carried on for the purposes of profit or gain to the individual members thereof, established for the purpose of promoting the development of aviation or tourism, or of the agricultural, pastoral, horticultural, viticultural, manufacturing or industrial resources of Australia;
(Omitted by No 56 of 1994)
[Income of public charitable and scientific research funds]
the incomes of the following funds, provided that the particular fund is being applied for the purpose for which it was established -
(i) (Omitted by No 110 of 1964)
(ii) a fund established by will before 1 July 1997 for public charitable purposes; and
(iia) a fund established in Australia by will or instrument of trust for public charitable purposes which:
(A) incurs, and has at all times since 1 July 1997 incurred, its expenditure principally in Australia and pursues, and has at all times since 1 July 1997, pursued its charitable purpose solely in Australia; or
(B) is a fund to which a gift by a taxpayer is an allowable deduction because it is referred to in a table in subsection 78(4) or is an ancillary fund as defined in subsection 78(5) ; or
(C) distributes solely, and has at all times since 1 July 1997 distributed solely, to a charitable fund, foundation or institution which, to the best of the trustee's knowledge, is located in Australia and incurs its expenditure principally in Australia and pursues its objects solely in Australia; or
(D) distributes solely, and has at all times since 1 July 1997 distributed solely, to a charitable fund, foundation or institution which, to the best of the trustee's knowledge, is a charitable fund, foundation or institution to which a gift by a taxpayer is an allowable deduction because it is referred to in a table in subsection 78(4) or is an ancillary fund as defined in subsection 78(5) ; and
(iii) a fund that is located in, and which incurs its expenditure principally in, Australia and that is established for the purpose of enabling scientific research to be conducted principally in Australia by or in conjunction with a public university or public hospital; or
(iv) a scientific research fund that is referred to in subsection 78(4) or 78(5) ;
(Omitted by No 97 of 1989)
(Omitted by No 138 of 1987)
[Interest or dividends received by foreign superannuation, etc, funds]
the income of a provident, benefit, superannuation or retirement fund that, at all times during the year of income, was a foreign superannuation fund, being income that consists of -
(i) interest; or
(ii) dividends or non-share dividends paid by a company that is a resident;
[Income derived under CRAFT scheme]
income derived under the scheme known as the Commonwealth Rebate for Apprentice Full-Time Training by a person as an employer;
(Omitted by No 100 of 1991)
(Repealed by No 66 of 2003)
[Income derived by Phosphate Mining Company of Christmas Island Ltd]
income derived by the Phosphate Mining Company of Christmas Island Limited, a company incorporated in the Australian Capital Territory;
[Income of Banaba Contingency Fund]
income of The British Phosphate Commissioners Banaba Contingency Fund that was established on 1 June 1981;
[Income of Australian Film Finance Corporation]
income of Australian Film Finance Corporation Pty. Limited, being a company incorporated under the Companies Act 1981 on 12 July 1988;
(Omitted by No 165 of 1973)
(Omitted by No 165 of 1973)
(Omitted by No 165 of 1973)
(Repealed by No 118 of 1999)
[Employment incentive]
payments by way of an open employment incentive bonus under Part VIIIA of the Handicapped Persons Assistance Act 1974 ;
[Pensions, etc, paidby a State of the Federal German Republic]
pensions, annuities and allowances paid as or by way of compensation by a State of the Federal Republic of Germany under the laws of that Republic relating to compensation of victims of National Socialist persecution;
(kca)[Pensions for resistance fighters and victims of wartime persecution]
payments of pensions, annuities and allowances -
(i) that are made under a law of the Federal Republic of Germany, being payments the entitlement to which depends in whole or in part upon the treatment as a period of contribution of a period during which the recipient or another person was a victim of, or a fugitive from, National Socialist persecution;
(ii) that are made under a law of the Kingdom of the Netherlands as or by way of compensation in respect of -
(A) the persecution, during the Second World War, of the recipient or another person by forces of an enemy of the Commonwealth, being forces occupying the Kingdom of the Netherlands or the former Dutch East Indies; or
(B) a disability arising out of the participation of the recipient or another person in the Dutch resistance movement in the Kingdom of the Netherlands during its occupation during the Second World War by forces of an enemy of the Commonwealth; or
(iii) that, not being payments to which subparagraph (i) or (ii) applies, are made under a law (including a law of the Federal Republic of Germany or of the Kingdom of the Netherlands) other than a law of the Commonwealth, a State or a Territory and, in the opinion of the Commissioner, are related to, or take into account -
(A) the persecution, during the Second World War, of the recipient or another person by forces of an enemy of the Commonwealth, or flight from such persecution; or
(B) a disability arising out of the participation of the recipient or another person in a resistance movement during the Second World War against forces of an enemy of the Commonwealth;
[Pension derived by PNG resident]
income derived by way of pension by a person who is a resident of Papua New Guinea and is not a resident of Australia if income derived by way of pension by a person who is a resident of Australia and is not a resident of Papua New Guinea is exempt from income tax under the income tax laws of Papua New Guinea;
[Mortgage and Rent Relief Scheme]
payments by way of rent subsidy made by, or by an authority of, the Commonwealth, a State or a Territory pursuant to the scheme known as the Mortgage and Rent Relief Scheme, where the payment is made to a person by reason that the person pays, or is liable to pay, rent;
[Franchise fees windfall tax]
taxable amounts on which tax is imposed by the Franchise Fees Windfall Tax (Imposition) Act 1997 ;
[Commonwealth places windfall tax]
taxable amounts on which tax is imposed by the Commonwealth Places Windfall Tax (Imposition) Act 1998 ;
[Maintenance payments]
periodic payments (in this paragraph called ``maintenance payments'' ) in the nature of maintenance made by, or attributable to payments made by, a person (in this paragraph called the ``maintenance payer'' ), where:
(i) the maintenance payments are made:
(A) to a person who is or has been a spouse of the maintenance payer;
(B) to or for the benefit of a person who is or has been a child of the maintenance payer; or
(C) to or for the benefit of a person who is or has been a child of another person at a time when that other person is or was a spouse of the maintenance payer; and
(ii) the maintenance payer has not, for the purpose of making the maintenance payments or the payments to which they are attributable, as the case may be, divested himself or herself of any income producing assets or diverted from himself or herself income upon which he or she would otherwise have been liable to tax;
(Omitted by No 90 of 1952)
(Omitted by No 80 of 1975)
[Income from gold-mining]
subject to Division 16H , income, other than income from the production, treatment or sale of pyrites, derived from the working of a mining property in Australia, where the working of the mining property by the taxpayer for the period from the commencement by him of mining operations on that property to the end of the year of income has been principally for the purpose of obtaining gold, or gold and copper, and where, in the latter case, the value of the gold obtained from that property by the taxpayer in that period is not less than two-fifths of the value of the output of that property in that period, other than the value of pyrites;
[Sale, etc, by bona fide prospector of rights to mine]
subject to Division 16H , income derived by a person before the 1997-98 year of income from the sale, transfer or assignment by the person of his rights to mine, in a particular area in Australia, for gold or for any prescribed metal or prescribed mineral, where:
(i) those rights to mine were acquired by the person before 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996; and
(ia) the income was derived before 20 August 2001; and
(ib) the person, on or before 20 August 1996 was a bona fide prospector, that is to say:
(A) a person (other than a company) who has personally carried out the whole or the major part of the field work of prospecting for gold or for the prescribed metal or prescribed mineral, as the case may be, in that area, or has contributed to the expenditure incurred in the work of prospecting and development in that area; or
(B) a company which has itself carried out the whole or the major part of such field work;
except that:
(ii) where the income was derived under a contract for the sale, transfer or assignment of the rights to mine entered into after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996, this paragraph only applies to so much of the income derived as would have been derived if those rights had been sold for their market value at that time; and
(iii) where, under Division 10, or under the Division for which that Division was substituted, a deduction has been allowed or is allowable from the assessable income of the taxpayer of any year of income in respect of expenditure on exploration or prospecting in a particular area, this paragraph applies to so much only of the income of the taxpayer derived from the sale, transfer or assignment by him of rights to mine in that area as exceeds the sum of any deductions so allowed or allowable; and
(iv) this paragraph does not apply in respect of a sale, transfer or assignment of any right to mine for a metal or mineral, other than gold, if -
(A) any party or parties of the one part to the sale, transfer or assignment has or have the power (whether under the terms of the transaction or otherwise) to control, directly or indirectly, the entry into the transaction by, or the activities in connexion with the mining rights of, a party of the other part; or
(B) any person or persons has or have the power (whether under the terms of the transaction or otherwise) to control, directly or indirectly, the entry into the transaction by, or the activities in connexion with the mining rights of, a party of the one part and a party of the other part to the sale, transfer or assignment;
Note:
Subdivision 330-B of the Income Tax Assessment Act 1997 gives a genuine prospector an exemption from paying income tax on income derived in the 1997-98 year of income or a later year of income from the sale, transfer or assignment of rights to mine on a mining tenement in Australia.
(Omitted by No 165 of 1973)
(Omitted by No 51 of 1986)
(Omitted by No 51 of 1986)
[Foreign source income of non-resident]
income derived by a non-resident from sources wholly out of Australia (except income that a provision of this Act includes in a taxpayer's assessable income on some basis other than having an Australian source);
[Pay, etc, of member of Reserve Forces]
in the case of a member of the Australian Naval Reserve, the Australian Army Reserve or the Australian Air Force Reserve, the pay and allowances paid to him as such a member, other than pay and allowances in respect of continuous full time service;
[Pay, etc, of member of Emergency Reserve Forces]
in the case of amember of the Naval Emergency Reserve Forces, the Regular Army Emergency Reserve or the Air Force Emergency Force, the pay and allowances paid to him as such a member (other than pay and allowances in respect of continuous full time service) and any gratuity paid to him by reason of a calling out for continuous service of, or a part of, the Forces or Force of which he is a member;
[Serviceman's allowances]
in the case of a member of the Defence Force -
(i)(Omitted by No 26 of 1974)
(ii)(Omitted by No 123 of 1978)
(iii) payments of any allowance or bounty of a prescribed kind payable to or in respect of the member; and
(iv) the value to the member of rations and quarters supplied without charge to him.
[Pay, etc, of member of Forces of other countries]
in the case of any person enlisted in or appointed to the Naval, Military or Air Forces of the Government of any country outside Australia, the pay and allowances earned in Australia by him as a member of those Forces, if the pay and allowances are not paid, given or granted by the Commonwealth;
(v)[Remuneration of visitors assisting in defence of Australia]
income derived, by any person visiting Australia, from an occupation carried on by him while in Australia, if, in the opinion of the Treasurer, the visit and occupation are primarily and principally directed to assisting the Commonwealth government in the defence of Australia and the Treasurer is satisfied that the income is not exempt from income tax in the country where the person is ordinarily resident;
(w)(Omitted by No 85 of 1959)
(Omitted by No 78 of 1988)
(Omitted by No 78 of 1988)
[Commonwealth scholarships, bursaries, etc, provided to foreign students]
income derived by way of a scholarship, bursary or other educational allowance (being a scholarship, bursary or allowance provided by the Commonwealth) by a person who -
(i) is pursuing in Australia a course of study or training; and
(z)
(ii) is in Australia for the sole purpose of pursuing that course;
[Scholarships, bursaries, etc, received by full-time students]
income derived by way of a scholarship, bursary or other educational allowance or educational assistance (other than assistance provided by the Commonwealth for secondary education or assistance provided by the Commonwealth in connection with the education of isolated children) by a student receiving full-time education at a school, college or university, but not including -
(i) an amount received by a student from a person or authority upon condition that the student will (or will if required) become, or continue to be, an employee of the person or authority;
(ia) an amount received by a student from a person or authority upon condition that the student will(or will if required) enter into, or continue to be a party to, a contract with the person or authority that is wholly or principally for the labour of the student;
(ib) an amount received by a student under a scholarship where the scholarship is not provided principally for educational purposes;
(ii) a Commonwealth education or training payment (see subsection 6(1) ); or
Note:
Although the payment is not exempt from income tax under this paragraph, the whole or part of the payment may be exempt under section 24ABZF .
(iii) an education entry payment received under Part 2.13A of the Social Security Act 1991 ;
[Commonwealth secondary education assistance]
income derived by way of payments made to or in respect of a student under a scheme for the provision by the Commonwealth of assistance for secondary education or assistance in connection with the education of isolated children, but not including -
(i) a Commonwealth education or training payment (see subsection 6(1) ); or
Note:
Although the payment is not exempt from income tax under this paragraph, the whole or part of the payment may be exempt under section 24ABZF .
(ii) an education entry payment received under Part 2.13A of the Social Security Act 1991 ;
[Grant by the Australian-American Educational Foundation]
income derived by way of payments under a grant made by the Australian-American Educational Foundation, being payments from funds made available to the Foundation under the Agreement dated 28 August 1964 between the Government of the United States of America and the Government of the Commonwealth under which the Foundation was established.
In determining for the purposes of paragraphs 23(e), (ea), (f), (g) or subparagraph 23(j)(iii) whether an institution, fund or other body incurs its expenditure or pursues its objectives principally in Australia, distributions of any amount received by the institution as a gift whether of money or other property or by way of government grant are to be disregarded.
23AAAA(2) [Amounts received from certain funds disregarded re objectives]In determining for the purposes of paragraph 23(e), (ea) or (g) whether an institution or other body incurs its expenditure or pursues its objectives principally in Australia, distributions of any amount from a fund that is referred to in subsection 78(4) and operated by the institution or other body are to be disregarded.
23AAAA(3) [Government grants disregarded re expenditure and distributions]In determining for the purposes of subparagraph 23(j)(iia) whether a fund:
(a) incurs, and has at all times since 1 July 1997 incurred, its expenditure principally in Australia and pursues, and has at all times since 1 July 1997, pursued its charitable purpose solely in Australia; or
(b) distributes solely, and has at all times since 1 July 1997 distributed solely, to a charitable fund, foundation or institution described in sub-subparagraph 23(j)(iia)(C) or (D) ;
distributions of any amount received by the fund as a gift (whether of money or property) or by way of government grant are to be disregarded.
(a) a trust (the existing trust ) covered by subparagraph 23(j)(ii) is in existence immediately before 1 July 1997; and
(b) on or after 1 July 1997 one or more assets are given to the existing trust (other than in return for valuable consideration) or become part of the trust property under a will;
then, for the purposes of subparagraphs 23(j)(ii) and (iia) , the existing trust is taken to be 2 separate trusts (the new trust and the old trust ) where:
(c) the new trust is taken to be a trust created after the start of 1 July 1997 that consists of so much of the trust property as consists of those assets together with any income derived from those assets; and
(d) the old trust is taken to be a trust created before 1 July 1997 that consists of the remainder of the trust property. 23AAAB(2) [Application of s 23(j)(iia) to new trust]
In relation to the new trust, subparagraph 23(j)(iia) applies as if the words ``in Australia'' (first occurring) were omitted from the subparagraph.
23AAAB(3) [Substituted assets]Where an asset is received in substitution for another asset, subsection (1) applies as if the substituted asset were the other asset.
Subject to subsection (2), the assessable income of a taxpayer who was employed under Part II of the Papua New Guinea (Staffing Assistance) Act 1973 and whose employment was terminated under section 13 or 14 of that Act does not include an amount received under section 19 of that Act by way of compensation, contingencies allowance, resettlement grant, fares or removal expenses.
23AAA(2) [Extent of exclusion]Subsection (1) excludes from the assessable income of a taxpayer an amount by way of compensation, contingencies allowance, resettlement grant, fares or removal expenses only to the extent that the amount is of a kind prescribed by the Papua New Guinea (Staffing Assistance) (Termination of Employment) Regulations as in force on 1 December 1973.
23AAA(3) [Termination of employment before 1 December 1973]The assessable income of a taxpayer whose employment in Papua New Guinea was terminated before 1 December 1973 and who, at the time of the termination of that employment -
(a) was an overseas officer within the meaning of the Public Service (Papua and New Guinea) Ordinance 1963 ;
(b) was, by virtue of section 4B of the Superannuation (Papua and New Guinea) Ordinance 1951 , deemed to be an employee within the meaning of section 4 of that Ordinance;
(c) was an overseas member within the meaning of the Royal Papua and New Guinea Constabulary Ordinance 1965 ; or
(d) was an officer of the Papua New Guinea Electricity Commission and was contributing to the Papua New Guinea Superannuation Fund or the Papua New Guinea Provident Account established under the Superannuation (Papua and New Guinea) Ordinance 1951 ,
does not include an amount received by the taxpayer on the termination of that employment if the amount was of a kind referred to in subsection (1).
CCH Note:
Below is material substituted or repealed as inoperative in s 23AB by No 101 of 2006.
tax deductions unapplied
, in relation to a deceased person, means the amount of:
(a) any deductions made in pursuance of Division 2 of Part VI from salary, wages or allowances derived by the deceased person in respect of United Nations service; or
(b) any amounts withheld under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 from work and income support related withholding payments and benefits derived by the deceased person in respect of United Nations service;
that have not been credited in payment of income tax and in respect of which a payment has not been made by the Commissioner.
work and income support related withholding payments and benefits
has the meaning given by subsection
221A(1)
.
For the purposes of subsection (6), United Nations service does not include any period of service in respect of which an exemption from income tax applies under section 23ADA .
(a)
SECTION 23ADA EXEMPTION OF PAY AND ALLOWANCES OF AFP MEMBERS SERVING WITH THE UNITED NATIONS TRANSITIONAL AUTHORITY IN CAMBODIA 23ADA(1) Requirements for exemption.
(ii)
(A) any rebate to which the taxpayer would be entitled under section 159K , apart from subsection 159K(1A) ;
The pay and allowances earned by a person serving as a member of the Australian Federal Police are exempt from income tax if they are earned while there is in force a certificate in writing issued by the Commissioner of Police of the Australian Federal Police to the effect that the person is on duty with the group called the United Nations Transitional Authority in Cambodia (``UNTAC'').
23ADA(2) When subsection (1) certificate in force.A certificate under subsection (1):
(a) comes into force at the later of:
(i) the time specified in the certificate (which may be before the time when it is issued, but not before 18 May 1992); and
(ii) the time when the member arrives in Cambodia for duty with UNTAC; and
(b) subject to paragraph (c), continues in force until the earliest of:
(i) the time of the person's departure from Cambodia; and
(ii) the time when, in accordance with a certificate of revocation signed by the Commissioner of Police, it ceases to be in force; and
(iii) any time prescribed by the regulations for the purposes of this subparagraph; and
(c) is in force during any period of hospital treatment resulting from an illness contracted, or injuries sustained, during the person's duty with UNTAC. 23ADA(3) Review of subsection (1) certificate.
An application may be made to the Tribunal for review of a decision of the Commissioner of Police under subsection (1).
23ADA(4) Delegation of subsection (1) power.The Commissioner of Police may, by signed instrument, delegate to a member of the Australian Federal Police the power to issue a certificate under subsection (1).
23ADA(5) Revocation certificate is legislative instrument.A certificate of revocation referred to in subparagraph (2)(b)(ii) is a legislative instrument.
This section does not apply to an assessment for the 1997-98 year of income or a later year of income.
Note:
Section 59-15 of the Income Tax Assessment Act 1997 applies instead.
In this section, ``Aboriginal'' , ``distributing body'' and ``mining payment'' have the same respective meanings as in section 128U .
23AE(2) [Mining payment made to distributing body]Where a mining payment is made to a distributing body, no part of the amount of the payment shall be included in the assessable income of that distributing body.
23AE(3) [Mining payment made direct to Aboriginal]Where a mining payment is made to, or applied for the benefit of, an Aboriginal or Aboriginals, no part of that amount shall be included in the assessable income of that Aboriginal or of those Aboriginals, as the case may be.
23AE(4) [Payments made by distributing body]Where a distributing body has received a mining payment and expends the whole or a part of the amount of that payment (which whole or part is in this subsection referred to as the ``relevant amount'' ) in making a payment to or for the benefit of an Aboriginal or Aboriginals or in making a payment to another distributing body, the relevant amount shall not be included in the assessable income of that Aboriginal or those Aboriginals or of that other distributing body, as the case may be.
23AE(5) [Mining payment made by one distributing body to another]Where a distributing body has received a mining payment and expends the whole or a part of the amount of that payment in making a payment to another distributing body, the amount of the payment received by the other distributing body shall, for the purposes of any subsequent application or applications of subsection (4) and for the purposes of any other application of this subsection, be taken to be a mining payment received by that other distributing body.
23AE(6) [Administrative costs of distributing body]The reference in subsection (4) to the expenditure by a distributing body of the whole or a part of a mining payment shall be read as not including a reference to any amount expended by the distributing body for the purposes of meeting its administrative costs (whether in respect of remuneration or allowances or otherwise).
23AE(7) [Remuneration for services, etc]This section does not operate to exclude from the assessable income of a person an amount that is paid to, or applied for the benefit of, the person if the amount is paid to, or applied for the benefit of, the person by way of remuneration or as consideration for goods or services provided by the person.
A payment is exempt from income tax if:
(a) the payment is received by an individual who is a resident of Australia; and
(b) the payment is received from a source in a foreign country; and
(c) the payment is not received directly or indirectly from an associate (within the meaning of section 318 ) of the recipient; and
(d) the payment is in connection with:
(i) any wrong or injury; or
(ii) any loss of, or damage to, property; or
that is suffered by the recipient or another individual as a result of:
(iii) any other detriment;
(iv) persecution by the National Socialist regime of Germany during the National Socialist period; or
(v) persecution by any other enemy of the Commonwealth during the Second World War; or
(vi) persecution by an enemy-associated regime during the Second World War; or
(vii) flight from persecution mentioned in subparagraph (iv), (v) or (vi); or
(viii) participation in a resistance movement during the Second World War against forces of the National Socialist regime of Germany; or
23AL(2) Duration of Second World War.
(ix) participation in a resistance movement during the Second World War against forces of any other enemy of the Commonwealth.
For the purposes of subsection (1), the duration of the Second World War includes:
(a) the period immediately before the Second World War; and
(b) the period immediately after the Second World War. 23AL(3) Enemy-associated regime.
For the purposes of subsection (1), a regime is an enemy-associated regime if, and only if, it was:
(a) in alliance with; or
(b) occupied by; or
(c) effectively controlled by; or
(d) under duress from; or
(e) surrounded by;
either or both of the following:
(f) the National Socialist regime of Germany;
(g) any other enemy of the Commonwealth. 23AL(4) Legal personal representative etc.
Subsection (1) applies to a payment received by the legal personal representative of an individual in a corresponding way to the way in which that subsection would have applied if the payment had been received by the individual.
23AL(5) [Deceased individuals]Subsection (1) applies to a payment received by:
(a) the legal personal representative of a deceased individual; or
(b) the trustee of a trust established by the will of a deceased individual;
in a corresponding way to the way in which that subsection would have applied if:
(c) the individual had not died; and
(d) the payment had been received by the individual.
Subject to Division 16H , income derived by a company from the sale of gold produced in Australia shall be exempt from income tax where:
(a) all the shareholders of the company are carrying on, or have carried on, mining operations in Australia wholly or partly for the purpose of obtaining gold;
(b) the company is, on the last day of the year of income, a company approved by the Treasurer for the purposes of this section; and
(c) the gold was purchased by the company from the Reserve Bank of Australia.
For the purposes of paragraph 23(o) , a dividend paid to a person wholly and exclusively out of income which is exempt from income tax by virtue of this section shall be deemed to be income derived by that person from the sale of gold obtained from the working of the mining property in Australia on which that person is carrying on, or has carried on, mining operations.
This section applies where, before the end of the year of income that ends on 30 June 1968 -
(a) a taxpayer being a resident of Australia or a resident of Papua New Guinea, derives income from -
(i) the working of a mining property in Australia or in Papua New Guinea for the purpose of obtaining uranium-bearing ore; or
(ii) the treatment in Australia or in Papua New Guinea of uranium-bearing ore so obtained by the taxpayer, being treatment for the purpose of recovering uranium concentrates; and
(b) the Commissioner is satisfied that all uranium recoverable from ore obtained in the year of income from the mining property is or will become (either before or after recovery) the property of the Commonwealth or has been or will be (whether before or after recovery) sold or disposed of to a person approved by the Commonwealth.
So much of the income referred to in subsection (1) as, in the opinion of the Commissioner, is attributable to uranium shall be exempt from tax.
Where a taxpayer carries on operations for purposes which include the gaining or producing of income that is exempt under this section and the gaining or producing of income that is assessable income, the deductions allowable from the assessable income of the taxpayer shall be such part only as the Commissioner considers just of the deductions allowable, but for this subsection, in relation to those operations.
Where the amount of the net assessable income of a taxpayer in relation to a film in relation to a year of income is equal to or less than the amount of the unrecouped capital expenditure of the taxpayer in relation to the film as at the end of the year of income, so much of the amount that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film by virtue of subsection 26AG(2) as is equal to the amount of that net assessable income is exempt from tax.
23H(2) [Exempt income - unrecouped capital expenditure]Where the amount of the net assessable income of a taxpayer in relation to a film in relation to a year of income exceeds the amount of the unrecouped capital expenditure of the taxpayer in relation to the film as at the end of the year of income, so much of the amount that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film by virtue of subsection 26AG(2) as is equal to the amount of that unrecouped capital expenditure is exempt from tax.
23H(3) [Net assessable income]For the purposes of this section, the net assessable income of a taxpayer in relation to a film in relation to a year of income is the amount, or the sum of the amounts, that, but for this section, would be included in the assessable income of the taxpayer of the year of income in relation to the film under subsection 26AG(2) reduced by any deductions allowable to the taxpayer in respect of the year of income that are deductions to which section 124ZAO applies in relation to the taxpayer in relation to the film in relation to the year of income.
23H(4) [Unrecouped capital expenditure]For the purposes of this section, the unrecouped capital expenditure of a taxpayer in relation to a film as at the end of a year of income is:
(a) in a case where the sum of:
(i) 50% of so much (if any) of the deductible moneys as are deductible 150% moneys;
(ii) 33% of so much (if any) of the deductible moneys as are deductible 133% moneys; and
exceeds the previously recouped amount - the amount of the excess; or
(iii) 20% of so much (if any) of the deductible moneys as are deductible 120% moneys,
(b) in any other case - a nil amount.
For the purposes of the application of subsection (4) in ascertaining the amount of the unrecouped capital expenditure of a taxpayer in relation to a film as at the end of a year of income (in this subsection referred to as the ``relevant year of income'' ):
"deductible moneys"
means capital moneys expended by the taxpayer, in the relevant year of income or a preceding year of income, in producing, or by way of contribution to the cost of producing, the film, being moneys in respect of which a deduction has been allowed or is allowable, or deductions have been allowed or are allowable, to the taxpayer under former section
124ZAF
or under section
124ZAFA
;
"deductible 120% moneys"
means deductible moneys in respect of which the deduction allowed or allowable under former section
124ZAF
or under section
124ZAFA
is an amount equal to 120% of the deductible moneys;
"deductible 133% moneys"
means deductible moneys in respect of which the deduction allowed or allowable under former section
124ZAF
or under section
124ZAFA
is an amount equal to 133% of the deductible moneys;
"deductible 150% moneys"
means deductible moneys in respect of which the deduction allowed or allowable under former section
124ZAF
or under section
124ZAFA
is an amount equal to 150% of the deductible moneys;
"previously recouped amount"
means the amount, or the sum of the amounts, to which section
26AG
applies in relation to the taxpayer in relation to the film in relation to any year of income preceding the relevant year of income, to the extent to which that amount or those amounts are exempt from tax by virtue of this section.
For the purposes of subsections (4) and (4A), where:
(a) a deduction has been allowed or is allowable, or deductions have been allowed or are allowable, to a taxpayer under former section 124ZAF or under section 124ZAFA in a year of income in respect of capital moneys expended by the taxpayer in producing, or by way of contribution to the cost of producing, a film; and
(b) section 26AG first applied to an amount in relation to the taxpayer in relation to the film in relation to a year of income (in this subsection referred to as the ``preceding year of income'' ) preceding the year of income referred to in paragraph (a);
the capital moneys referred to in paragraph (a) shall be taken to be capital moneys expended by the taxpayer, in the preceding year of income, in respect of which a deduction has been allowed or deductions have been allowable to the taxpayer under former section 124ZAF or section 124ZAFA of the same amount, or the same respective amounts, as the deduction or deductions referred to in paragraph (a).
For the purposes of this Act, any expenditure (not being expenditure in respect of which a deduction is allowable under section 124ZAFA ) that would, but for this section, be taken to have been incurred by a taxpayer in gaining or producing assessable income shall, notwithstanding this section, be taken to have been incurred by the taxpayer in gaining or producing assessable income.
In this section, a reference to the expenditure of capital moneys is a reference to the expenditure of moneys that is expenditure of a capital nature.
This Division (except Subdivision
BA
) does not apply to an assessment for the 1997-98 year of income or a later year of income.
Note:
For the law applying to the 1997-98 year of income and later years of income, see Divisions 52 , 53 and 55 of the Income Tax Assessment Act 1997 .
24(2) [Provisions cut off from 1998/99]Subdivision
BA
does not apply to an assessment for the 1998-99 year of income or a later year of income.
Note:
For the law applying to the 1998-99 year of income and later years of income, see Subdivision 52-F of the Income Tax Assessment Act 1997 .
In this Division:
"bereavement Subdivision"
means:
(a) any of the following Subdivisions of the Social Security Act 1991 :
(i) Subdivision A of Division 9 of Part 2.2;
(ii) Subdivision A of Division 10 of Part 2.3;
(iii) Subdivision B of Division 9 of Part 2.5;
(iv) Subdivision B of Division 9 of Part 2.6;
(v) Subdivision A of Division 10 of Part 2.9;
(vi) Subdivision A of Division 9 of Part 2.10;
(via) (Omitted by No 1 of 1996)
(vib) Subdivision AA of Division 9 of Part 2.12;
(viba) Subdivision A of Division 11 of Part 2.12A;
(vibb) Subdivision C of Division 11 of Part 2.12B;
(vic) Subdivision AA of Division 9 of Part 2.14;
(vid) Subdivision AA of Division 9 of Part 2.15;
(vii) Subdivision A of Division 10 of Part 2.16; or
(b) any of the following Subdivisions of the Veterans' Entitlements Act 1986 :
(i) Subdivision F of Division 3 of Part III;
(ii) Subdivision F of Division 4 of Part III;
(iii) Subdivision G of Division 6 of Part III;
(Subdivisions providing for bereavement payments);
(a) paragraph 82(1)(e), 146F(1)(e), 237(1)(e), 303(1)(e), 469(1)(e), 501(1)(e), 660LA(1)(f), 660XKA(1)(e), 660YKC(1)(e), 728PA(1)(f), 768A(1)(f) or 822(1)(e) of the Social Security Act 1991 ; or
(b) paragraph 36P(1)(e), 37P(1)(e) or 39R(1)(e) of the Veterans' Entitlements Act 1986 ;
(paragraphs excluding payments to a person under bereavement Subdivision if person's pension or allowance after partner's death is not less than those payments);
"exempt"
means exempt from income tax;
"not exempt"
means not exempt from income tax under this Division.
For the purposes of the application of this Division to a payment derived by a taxpayer, the payment is taken to have been derived on the day on which the payment became due.
24AA(2) [Payments derived in particular circumstances]For the purposes of the application of this Division to a payment that would have been derived by a taxpayer in particular circumstances, the payment is taken to have been derived on the day on which the payment would have become due in those circumstances.
The following is an index of payments covered by this Division:
| Type of payment | Subdivision | Sections |
| Payments under the Social Security Act 1991 | Subdivision B | 24AB-24ABZB |
| Commonwealth education or training payments | Subdivision BA | 24ABZE-24ABZF |
| Payments under the Veterans' Entitlements Act 1986 | Subdivision C | 24AC-24ACX |
| Payments under the Seamen's War Pensions and Allowances Act 1940 | Subdivision D | 24AD-24ADA |
| Payments by virtue of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 | Subdivision E | 24AE |
| Allowances under Part III of the Disability Services Act 1986 | Subdivision F | 24AF |
| Payments of domiciliary nursing care benefit under Part VB of the National Health Act 1953 | Subdivision G | 24AG |
| Similar Australian and United Kingdom veterans' payments | Subdivision H | 24AH |
| Wounds and disability pensions | Subdivision I | 24AI |
| Drought relief payment under the Farm Household Support Act 1992 | Subdivision IA | 24AIA-24AIB |
The following is an index of payments under the Social Security Act 1991 covered by this Subdivision:
| Type of payment | Section |
| Advance pharmaceutical supplement | 24ABDB |
| Age pension | 24ABC |
| Bereavement allowance | 24ABH |
| Carer payment | 24ABF |
| Child disability allowance | 24ABY |
| Disability support pension | 24ABD |
| Disability wage supplement | 24ABJA |
| Disaster relief payment | 24ABDC |
| Double orphan pension | 24ABZ |
| Education entry payment | 24ABNA |
| Employment entry payment | 24ABN |
| Family payment | 24ABW |
| Family payment advance | 24ABX |
| Family tax payment | 24ABXAB |
| Home child care allowance | 24ABXA |
| Maternity allowance | 24ABXAA |
| Maternity immunisation allowance | 24ABXAAA |
| Mature age allowance (Part 2.12A) | 24ABMA |
| Mature age partner allowance | 24ABMB |
| Mature age allowance (Part 2.12B) | 24ABMC |
| Mobility allowance | 24ABZA |
| Newstart allowance | 24ABM |
| Parenting allowance | 24ABXB |
| Partner allowance | 24ABPA |
| Rehabilitation allowance | 24ABK |
| Sickness allowance | 24ABO |
| Sole parent pension | 24ABG |
| Special benefit | 24ABP |
| Special needs age pension | 24ABQ |
| Special needs disability support pension | 24ABR |
| Special needs sole parent pension | 24ABT |
| Special needs widow B pension | 24ABU |
| Special needs wife pension | 24ABS |
| Telephone allowance | 24ABZAA |
| Widow allowance | 24ABJ |
| Widow B pension | 24ABI |
| Wife pension | 24ABE |
For the purpose of applying this Subdivision to a payment derived by a taxpayer, the supplementary amounts are as follows:
| Type of payment | Supplementary amounts | |
| Age pension
Disability support pension Disability wage supplement Wife pension |
(a) | so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent; |
| Carer payment | (aa) | so much of the payment as was included in the payment by way of pharmaceutical allowance; |
| Sole parent pension | (b) | (Omitted by No 169 of 1995); |
| Bereavement allowance
Widow B pension Special needs age pension |
(c) | so much of the payment as was included in the payment by way of remote area allowance; |
| Special needs disability support pension
Special needs wife pension Special needs sole parent pension Special needs widow B pension Mature age allowance (Part 2.12A) Mature age partner allowance |
(d) | so much of the payment as was included in the payment by way of incentive allowance. |
| Newstart allowance
Widow allowance Partner allowance Sickness allowance |
(a) | so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent; |
| Special benefit
Mature age allowance (Part 2.12B) Parenting allowance |
(aa) | so much of the payment as was included in the payment by way of pharmaceutical allowance; |
| (b) | (Omitted by No 69 of 1992) | |
| (c) | so much of the payment as was included in the payment by way of remote area allowance. |
A reference in subsection (1) to a partner, child or other person includes a reference to adeceased partner, deceased child or deceased other person.
24ABA(3) [Payment under s 186 of Social Security Act]For the purposes of this section, a payment under section 186 of the Social Security Act 1991 is taken to be a payment of a wife pension.
24ABA(4) [Payment under s 660XKH of Social Security Act]For the purposes of this section, a payment under section 660XKH of the Social Security Act 1991 is taken to be a payment of a mature age partner allowance.
Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same respective meanings as in that Act.
24ABB(2) [Payments under Social Security Act]Expressions used in a section in this Subdivision that relates to payments under a particular provision of the Social Security Act 1991 that are also used in that provision have the same respective meanings as in that provision.
The treatment of payments of age pension under Part 2.2 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABC(2) [Operation of subsec (1)]
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 84 of the Social Security Act 1991 ).
24ABC(3) [Exempt bereavement payments]Payments under sections 83, 86 and 91 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
If a taxpayer derives a payment under section 84 of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABC(5) [Pension payments after death of partner]
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of age pension under Part 2.2 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of disability support pension under Part 2.3 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 | Taxpayer under pension age | Exempt | Exempt |
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 146H of the Social Security Act 1991 ) and subsection (5) (which deals with certain payments after the death of a taxpayer's partner).
24ABD(3) [Exempt payments]Payments under sections 146G, 146K and 146Q of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
24ABD(4) [Payment eligible for partial exemption only]If a taxpayer derives a payment under section 146H of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABD(5) [Disability support pensions after death of partner]
(a) a taxpayer's partner died; and
(b) the taxpayer is not under pension age; and
(c) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(d) the taxpayer derives payments of disability support pension under Part 2.3 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but are treated as follows:
(e) the supplementary amounts are exempt;
(f) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(g) the rest of the balance is not exempt.
(Repealed by No 120 of 1995)
(Repealed by No 169 of 1995)
Payments of advance pharmaceutical supplement under Part 2.23 of the Social Security Act 1991 are exempt.
Payments of disaster relief payment under Part 2.24 of the Social Security Act 1991 are exempt.
The treatment of payments of wife pension under Part 2.4 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 | Partner not under pension age | Exempt | Not exempt |
| 3 | Both taxpayer and partner under pension age | Exempt | Exempt |
| 4 | (a) Taxpayer under pension age; and
(b) Partner deceased |
Exempt | Exempt |
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 190 of the Social Security Act 1991 ).
24ABE(3) [Exempt bereavement payments]Payments under sections 189 and 191 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
If a taxpayer derives a payment under section 190 of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABE(5) [Payment under s 186 of Social Security Act]
For the purposes of this section, a payment under section 186 of the Social Security Act 1991 is taken to be a payment of a wife pension.
The treatment of payments of carer payment under Part 2.5 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 | Severely handicapped person not under pension age | Exempt | Not exempt |
| 3 | Both taxpayer and severely handicapped person under pension age | Exempt | Exempt |
| 4 | (a) Taxpayer under pension age; and
(b) Severely handicapped person deceased |
Exempt | Exempt |
Subsection (1) has effect subject to:
(a) subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 239 of the Social Security Act 1991 ); and
(b) subsection (4A) (which deals with taxpayers who derive bereavement lump sum payments under section 236A of the Social Security Act 1991 ).
Payments under sections 238, 241 and 246 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
If a taxpayer derives a payment under section 239 of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABF(4A) [Bereavement sums under s 236A of Social Security Act]
If a taxpayer derives a payment under section 236A of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator AA in section 24ABZC is exempt; and
(b) the balance of the sum is not exempt.
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of carer pension under Part 2.5 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
Subsection (5) does not apply to a payday on which item 3 or 4 of subsection (1) applies to the taxpayer (payments exempt).
The treatment of payments of sole parent pension under Part 2.6 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABG(2) [Operation of subsec (1)]
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 305 of the Social Security Act 1991 ).
24ABG(3) [Exempt bereavement payments]Payments under sections 304, 307 and 312 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
If a taxpayer derives a payment under section 305 of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABG(5) [Pension payments after death of partner]
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of sole parent pension under Part 2.6 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of bereavement allowance under Part 2.7 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt.
Payments under section 359 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
The treatment of payments of widow B pension under Part 2.8 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b)the balance is not exempt. 24ABI(2) [Exempt bereavement payments]
Payments under section 407 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
The treatment of payments of disability wage supplement under Part 2.9 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 | Taxpayer under pension age | Exempt | Exempt |
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 471 of the Social Security Act 1991 ) and subsection (5) (which deals with certain payments after the death of a taxpayer's partner).
24ABJA(3) [Exempt disability wage supplements]Payments under sections 470, 473, 475 and 476 of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
24ABJA(4) [Taxpayers deriving disability lump sum wage supplements]If a taxpayer derives a payment under section 471 of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABJA(5) [Disability wage supplements after death of partner]
(a) a taxpayer's partner died; and
(b) the taxpayer is not under pension age; and
(c) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(d) the taxpayer derives payments of disability wage supplement under Part 2.9 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but are treated as follows:
(e) the supplementary amounts are exempt;
(f) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(g) the rest of the balance is not exempt.
The treatment of payments of widow allowance under Part 2.8A of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt.
(Omitted by No 69 of 1992)
(Repealed by No 1 of 1996)
The treatment of payments of newstart allowance under Part 2.12 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABM(2) [Bereavement payments]
Payments under section 660LB of the Social Security Act 1991 (which deals with bereavement payments) are exempt.
If a taxpayer derives a payment under section 660LC of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator AB in section 24ABZD is exempt; and
(b) the balance of the sum is not exempt.
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of newstart allowance during the bereavement period;
then those payments are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of mature age allowance under Part 2.12A of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABMA(2) [Limitation]
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 660XKC of the Social Security Act 1991 ).
24ABMA(3) [Certain bereavement payments exempt]Payments under sections 660XKB, 660XKE and 660XKG of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
24ABMA(4) [Payments under s 660XKC of Social Security Act]If a taxpayer derives a payment under section 660XKC of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as do not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABMA(5) [Exception]
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of mature age allowance under Part 2.12A of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but as follows:
(d) supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of mature age partner allowance under Part 2.12A of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt.
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 660XKL of the Social Security Act 1991 ).
24ABMB(3) [Bereavement payments]Payments under sections 660XKK and 660XKM of the Social Security Act 1991 (which deal with bereavement payments) are exempt.
24ABMB(4) [Payment under s 660XKL of Social Security Act]If a taxpayer derives a payment under section 660XKL of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as do not exceed the tax-free amount calculated using the exempt bereavement payment calculator A in section 24ABZB is exempt; and
(b) the balance of the sum is not exempt. 24ABMB(5) [Mature age partner allowance]
For the purposes of this section, a payment under section 660XKH of the Social Security Act 1991 is taken to be a payment of a mature age partner allowance.
The treatment of payments of mature age allowance under Part 2.12B of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABMC(2) [Limitation]
Subsection (1) has effect subject to subsection (4) (which deals with taxpayers who derive bereavement lump sum payments under section 660YKE of the Social Security Act 1991 ).
24ABMC(3) [Continuation of deceased partner's entitlement]Payments under section 660YKD of the Social Security Act 1991 (which deals with continued payment of deceased partner's previous entitlement) are exempt.
24ABMC(4) [Payment under s 660YKE of Social Security Act]If a taxpayer derives a payment under section 660YKE of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer during the bereavement lump sum period as do not exceed the tax-free amount calculated using the Exempt Bereavement Payment Calculator AB in section 24ABZD is exempt; and
(b) the balance of the sum is not exempt. 24ABMC(5) [Exception]
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision except for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that there are no bereavement payments); and
(c) the taxpayer derives payments of mature age allowance under Part 2.12B of the Social Security Act 1991 during the bereavement period;
then those payments are not treated under subsection (1) but are treated as follows:
(d) supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
Payments of employment entry payment under Part 2.13 of the Social Security Act 1991 are exempt.
Payments of education entry payment under Part 2.13A of the Social Security Act 1991 are not exempt.
The treatment of payments of sickness allowance under Part 2.14 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABO(2) [Bereavement payments]
Payments under section 728PB of the Social Security Act 1991 (which deals with bereavement payments) are exempt.
If a taxpayer derives a payment under section 728PC of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator AB in section 24ABZD is exempt; and
(b) the balance of the sum is not exempt.
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of sickness allowance during the bereavement period;
then those payments are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of special benefit under Part 2.15 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABP(2) [Bereavement payments]
Payments under section 768B of the Social Security Act 1991 (which deals with bereavement payments) are exempt.
If a taxpayer derives a payment under section 768C of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer on pension paydays that occurred during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator AB in section 24ABZD is exempt; and
(b) the balance of the sum is not exempt.
(a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of special benefit during the bereavement period;
then those payments are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of partner allowance under Part 2.15A of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABPA(2) [Bereavement payments]
Payments under section 771NW of the Social Security Act 1991 (which deals with bereavement payments) are exempt.
24ABPA(3) [Payment under s 771NX of Social Security Act]If a taxpayer derives a payment under section 771NX of the Social Security Act 1991 :
(a) so much of the sum of that payment and other payments under the Social Security Act 1991 derived by the taxpayer during the bereavement lump sum period as does not exceed the tax-free amount calculated using the exempt bereavement payment calculator AB in section 24ABZD is exempt; and
(b) the balance of the sum is not exempt.
The treatment of payments of special needs age pension under section 772 of the Social Security Act 1991 is as follows:
(a) the supplementary amount is exempt;
(b) the balance is not exempt. 24ABQ(2) [Operation of subsec (1)]
Subsection (1) has effect subject to section 24ABV (which deals with bereavement payments).
24ABQ(3) [Pension payments after death of partner](a) a taxpayer's partner died; and
(b) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(c) the taxpayer derives payments of special needs age pension under section 772 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but as follows:
(d) the supplementary amounts are exempt;
(e) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(f) the rest of the balance is not exempt.
The treatment of payments of special needs disability support pension under section 773 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 | Taxpayer under pension age | Exempt | Exempt |
Subsection (1) has effect subject to section 24ABV (which deals with bereavement payments) and subsection (3) of this section (which deals with certain payments after the death of the taxpayer's partner).
24ABR(3) [Disability support pension payments after death of partner](a) a taxpayer's partner died; and
(b) the taxpayer is not under pension age; and
(c) the taxpayer would have been qualified for payments under a bereavement Subdivision but for an exclusion provision (taxpayer's pension or allowance increased on partner's death to such an extent that no bereavement payments); and
(d) the taxpayer derives payments of special needs disability support pension under section 773 of the Social Security Act 1991 on one or more of the 7 pension paydays after the death;
then those payments on that payday or each of those paydays are not treated under subsection (1) but are treated as follows:
(e) the supplementary amounts are exempt;
(f) so much of the balance as exceeds what would have been the balance (payments less supplementary amounts) if the partner had not died is exempt;
(g) the rest of the balance is not exempt.
(Repealed by No 120 of 1995)
The treatment of payments of special needs wife pension under section 774 of the Social Security Act 1991 is as follows:
| Item | Category | Supplementary amounts | Balance of payment |
| 1 | Taxpayer not under pension age | Exempt | Not exempt |
| 2 |