Veterans' Entitlements, Treatment and Support (Simplification and Harmonisation) Act 2025 (17 of 2025)

Schedule 8   Consequential amendments

Part 1   Main amendments

Income Tax Assessment Act 1936

36   Subsection 265A(4)

Omit "Veterans' Entitlements Act 1986 on a question affecting the right of a dependant of a deceased veteran to a pension under Part II or IV of that Act, or any decision of the Military Rehabilitation and Compensation Commission established under section 361 of the Military Rehabilitation and Compensation Act 2004 on a question affecting the right of a dependant of a deceased member (within the meaning of that Act) to compensation under Chapter 5 of that Act", substitute "Military Rehabilitation and Compensation Act 2004 (the MRCA ) on a question affecting the right of a dependant of a deceased veteran to a pension under Part II or IV of the Veterans' Entitlements Act 1986, or on a question affecting the right of a dependant of a deceased member (within the meaning of the MRCA) to compensation under Chapter 5 of the MRCA".

37 Saving provision

Section 160AAAA of the Income Tax Assessment Act 1936, as in force immediately before the day this item commences, continues to apply, on and after that day, in relation to a year of income in which the taxpayer is eligible for a pension, allowance or benefit under Part VII of the Veterans' Entitlements Act 1986.


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