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 C - Exemption from income tax - payments under the Veterans' Entitlements Act 1986  

SECTION 24ACA   INTERPRETATION - SUPPLEMENTARY AMOUNTS  

24ACA(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:

(a) so much of the payment as was included in the payment because the taxpayer or the partner of the taxpayer paid rent; and

(aa) (Repealed by No 114 of 1997)

(b) so much of the payment as represents an increase in the rate of the payment concerned that is calculated by reference to another person or other persons; and

(c) so much of the payment as was included in the payment by way of remote area allowance.

24ACA(2)