Income Tax Assessment Act 1997



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.


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