INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 1AA - Exemption from income tax: payments under the Social Security Act 1991 and the Veterans' Entitlements Act 1986, and similar payments  

Subdivision B - Exemption from income tax - payments under the Social Security Act 1991  

SECTION 24ABA   INTERPRETATION - SUPPLEMENTARY AMOUNTS  

24ABA(1)   [Supplementary amounts of payment]  

For the purpose of applying this Subdivision to a payment derived by a taxpayer, the supplementary amounts are as follows:

Type of payment	Supplementary amounts
Age pension Disability support pension Disability wage supplement Wife pension	(a)	so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent;
Carer payment	(aa)	so much of the payment as was included in the payment by way of pharmaceutical allowance;
Sole parent pension	(b)	(Omitted by No 169 of 1995);
Bereavement allowance Widow B pension Special needs age pension	(c)	so much of the payment as was included in the payment by way of remote area allowance;
Special needs disability support pension Special needs wife pension Special needs sole parent pension Special needs widow B pension Mature age allowance (Part 2.12A) Mature age partner allowance	(d)	so much of the payment as was included in the payment by way of incentive allowance.
Newstart allowance Widow allowance Partner allowance Sickness allowance	(a)	so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent;
Special benefit Mature age allowance (Part 2.12B) Parenting allowance	(aa)	so much of the payment as was included in the payment by way of pharmaceutical allowance;
	(b)	(Omitted by No 69 of 1992)
	(c)	so much of the payment as was included in the payment by way of remote area allowance.

24ABA(2)   [Deceased partner, child, other person]  

A reference in subsection (1) to a partner, child or other person includes a reference to a deceased partner, deceased child or deceased other person.

24ABA(3)   [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.

24ABA(4)   [Payment under s 660XKH of Social Security Act]  

For the purposes of this section, a payment under section 660XKH of the Social Security Act 1991 is taken to be a payment of a mature age partner allowance.