Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

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Division 52 - Certain pensions, benefits and allowances are exempt from income tax

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Subdivision 52-B - Exempt payments under the Veterans ' Entitlements Act 1986

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Operative provisions

SECTION 52-75

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

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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	2020 economic support payment	Part IIIH	Not applicable

1AA	2022 cost of living payment	Part IIIK	Not applicable

1B	Additional economic support payment 2020 or additional economic support payment 2021	Part IIIJ	Not applicable

1C	(Repealed by No 12 of 2012)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3B	(Repealed by No 17 of 2025)

4	Clothing allowance	Section 97	Not applicable

5	(Repealed by No 17 of 2025)

5A	(Repealed by No 142 of 2021)

5B - 5C	(Repealed by 128 of 2017)

5D	(Repealed by No 96 of 2014)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 or IIIG	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12A	(Repealed by No 17 of 2025)

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15	(Repealed by No 17 of 2025)

16	(Repealed by No 17 of 2025)

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	(Repealed by No 17 of 2025)

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	(Repealed by No 17 of 2025)

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History

S 52-75 amended by No 17 of 2025, s 3 and Sch 8 item 42, by repealing table items 3B, 5, 12A, 15, 16, 20 and 22, effective 1 July 2026. Table items 3B, 5, 12A, 15, 16, 20 and 22 formerly read:

3B Clean energy payment under Veterans ' Children Education Scheme Part VII Not applicable

5 Decoration allowance Section 102 Not applicable

12A Prisoner of war recognition supplement Part VIB Not applicable

15 Section 99 funeral benefit Not applicable Section 99

16 Section 100 funeral benefit Not applicable Section 100

20 Travelling expenses Section 110 Not applicable

22 Victoria Cross allowance Section 103 Not applicable

S 52-75 amended by No 14 of 2022, s 3 and Sch 8 item 7, by inserting table item 1AA, effective 1 April 2022.

S 52-75 amended by No 142 of 2021, s 3 and Sch 1 item 19, by repealing table item 5A, effective 1 January 2022. Table item 5A formerly read:

5A Defence Force Income Support Allowance Part VIIAB Not applicable

S 52-75 amended by No 97 of 2020, s 3 and Sch 1 item 35, by inserting table item 1B, effective 14 November 2020.

S 52-75 amended by No 22 of 2020, s 3 and Sch 4 item 19, by inserting table item 1A, effective 25 March 2020.

S 52-75 amended by No 28 of 2019, s 3 and Sch 1 item 13, by inserting " or IIIG " in table item 8A, column headed " Ordinary payment " , effective 6 April 2019.

S 52-75 amended by No 17 of 2018, s 3 and Sch 2 item 48, by inserting table item 21AA, effective 1 May 2018.

S 52-75 amended by No 128 of 2017, s 3 and Sch 8 item 15, by repealing table items 5B and 5C, effective 1 December 2017. Table items 5B and 5C formerly read:

5B Economic security strategy payment Part VIIG Not applicable

5C ETR payment Part VIIH Not applicable

S 52-75 amended by No 46 of 2017, s 3 and Sch 1 item 16, by inserting table item 8A, effective 19 June 2017.

S 52-75 amended by No 96 of 2014, s 3 and Sch 8 item 21, by repealing table item 5D, effective 31 December 2016. Table item 5D formerly read:

5D Income support bonus under Veterans ' Children Education Scheme Part VII Not applicable

S 52-75 amended by No 91 of 2015, s 3 and Sch 1 item 52, by substituting " Energy supplement " for " Seniors supplement " in table item 16A, effective 20 June 2015.

S 52-75 amended by No 5 of 2013, s 3 and Sch 1 item 19, by inserting table item 5D, effective 5 March 2013.

S 52-75 amended by No 58 of 2012, s 3 and Sch 4 item 6, by inserting table item 3B, applicable in relation to payments made in the 2011-12 income year or a later income year.

S 52-75 amended by No 50 of 2012, s 3 and Sch 3 item 7, by inserting table item 5C, effective 27 May 2012.

S 52-75 amended by No 12 of 2012, s 3 and Sch 6 items 123 - 128, by repealing table item 1C, substituting " Division 12A of Part IIIB " for " Parts III and IIIA " in table items 1, 3, 7 and 9, column headed " Payment made because of a person ' s death " , and " Division 12A of Part IIIB " for " Parts III and IIIB " in table item 6, column headed " Payment made because of a person ' s death " , effective 21 March 2012. Table item 1C formerly read:

1C 2008 one-off payment to older Australians Part VIIF Not applicable

S 52-75 amended by No 141 of 2011, s 3 and Sch 10 item 14, by inserting table item 3A, effective 14 May 2012.

S 52-75 amended by No 95 of 2011, s 3 and Sch 3 item 2, by repealing table item 19, effective 20 September 2011. Table item 19 formerly read:

19 ... Temporary incapacity allowance ... Section 107 ... Not applicable

S 52-75 amended by No 95 of 2011, s 3 and Sch 1 item 10, by inserting table item 12A, effective 20 September 2011.

S 52-75 amended by No 81 of 2009, s 3 and Sch 4, items 60 to 64, by substituting table items 12 and 16A, repealing table items 18 and 20A and inserting table item 21A, effective 20 September 2009. Table items 12, 16A, 18 and 20A formerly read:

12 ... Pharmaceutical allowance ... Part VIIA ... Not applicable

16A ... Seniors concession allowance ... Part VIIAD ... Not applicable

18 ... Telephone allowance ... Part VIIB ... Not applicable

20A ... Utilities allowance ... Part VIIAC ... Not applicable

S 52-75 amended by No 131 of 2008, s 3 and Sch 5 item 10, by inserting table item 5B, effective 1 December 2008.

S 52-75 amended by No 97 of 2008 , s 3 and Sch 3 item 78, by repealing table items 1A and 1B, effective 3 October 2008. The items formerly read:

1A ... 2006 one-off payment to older Australians ... Part VIID ... Not applicable

1B ... 2007 one-off payment to older Australians ... Part VIIE ... Not applicable

S 52-75 amended by No 48 of 2008, s 3 and Sch 3 item 2, by inserting table item 14A, applicable in relation to bereavement payments received during the 2008-09 income year and later income years.

S 52-75 amended by No 19 of 2008, s 3 and Sch 1 item 25, by inserting table item 1C, effective 26 May 2008.

S 52-75 amended by No 66 of 2007, s 3 and Sch 1 item 26, by inserting table item 1B, effective 11 May 2007.

S 52-75 amended by No 41 of 2006, s 3 and Sch 1 item 14, by inserting table item 1A, effective 22 May 2006.

S 52-75 amended by No 132 of 2004, No 100 of 2004, No 101 of 2003 and inserted by No 121 of 1997.

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3B	Clean energy payment under Veterans ' Children Education Scheme	Part VII	Not applicable

5	Decoration allowance	Section 102	Not applicable

12A	Prisoner of war recognition supplement	Part VIB	Not applicable

15	Section 99 funeral benefit	Not applicable	Section 99

16	Section 100 funeral benefit	Not applicable	Section 100

20	Travelling expenses	Section 110	Not applicable

22	Victoria Cross allowance	Section 103	Not applicable

5B	Economic security strategy payment	Part VIIG	Not applicable

5C	ETR payment	Part VIIH	Not applicable