INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe 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.
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