A New Tax System (Family Assistance) Act 1999
Schedules
Schedule 3 - Adjusted taxable incomeNote: See section 3 .
For the purposes of this Schedule, the following payments received in an income year are tax free pensions or benefits for that year: (a) a disability support pension under Part 2.3 of the Social Security Act 1991 ; (b) (Repealed by No 26 of 2018) (c) a carer payment under Part 2.5 of the Social Security Act 1991 ; (d) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to a veteran; (da) a pension under Part IV of the Veterans ' Entitlements Act 1986 payable to a member of the Forces or a member of a Peacekeeping Force; (e) an invalidity service pension under Division 4 of Part III of the Veterans ' Entitlements Act 1986 ; (f) a partner service pension under Division 5 of Part III of the Veterans ' Entitlements Act 1986 ; (g) a pension under Part II of the Veterans ' Entitlements Act 1986 payable to the widow or widower of a deceased veteran; (ga) a pension under Part IV of the Veterans ' Entitlements Act 1986 payable to the widow or widower of a deceased member of the Forces or the widow or widower of a deceased member of a Peacekeeping Force; (h) income support supplement under Part IIIA of the Veterans ' Entitlements Act 1986 ; (haaa) a veteran payment under an instrument made under Part IIIAA of the Veterans ' Entitlements Act 1986 ; (ha) a Special Rate Disability Pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 ;
(haa) (Repealed by No 142 of 2021) (hb) a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004 ; (hc) a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004 (including a reduced weekly amount because of a choice under section 236 of that Act) or of a lump sum mentioned in subsection 236(5) of that Act;
to the extent to which the payment:
(i) is exempt from income tax; and (j) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement, remote area allowance or energy supplement; and (k) if the payment is a payment under the Social Security Act 1991 - does not include tax-exempt pension supplement (within the meaning of subsection 20A(6) of that Act); and (l) if the payment is a payment under the Veterans ' Entitlements Act 1986 - does not include tax-exempt pension supplement (within the meaning of subsection 5GA(5) of that Act).[ CCH Note: Sch 3 clause 7 will be amended by No 17 of 2025, s 3 and Sch 8 item 15, by inserting para (haa), effective 1 July 2026. Para (haa) wil read:
]
(haa) a payment of an Additional Disablement Amount under Division 3A of Part 7 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004 ;
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