Income Tax Assessment Act 1997



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 52-30   Tax-free amount of certain other bereavement lump sum payments  


This section applies if a lump sum of any of these categories of social security payments becomes due to you because of your partner ' s death.

  Category of social security payment
Austudy payment
Jobseeker payment
Parenting payment (benefit PP (partnered))
Partner allowance
Special benefit
Youth allowance


A reference in this table to jobseeker payment or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part 5 of that Act).

The total of the following are exempt up to the *tax-free amount:

(a) the lump sum payment;

(b) all other payments that become due to you under the Social Security Act 1991 during the bereavement lump sum period.


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

Step 1.

Work out the payments under the Social Security Act 1991 that would have become due to you during the bereavement lump sum period if:

  • (a) your partner had not died; and
  • (b) your partner had been under *pension age; and
  • (c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.

  • Step 2.

    Work out how much of those payments would have been exempt in those circumstances.

    Step 3.

    Work out the payments under the Social Security Act 1991 that would have become due to your partner during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.

    Step 4.

    Total the payments worked out at Steps 2 and 3: the result is the tax-free amount .


    Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

    CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

    The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.