Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-B
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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.
View history note
Hide history noteSECTION 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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