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or benefits for that year: (a) a disability support pension under Part 2.3 of the Social Security Act 1991 ; (b) (Repealed by No 26 of 2018) (c) a carer payment under Part 2.5 of the Social Security Act 1991 ; (d) a pension under Part II of the Veterans ' Entitlements Act 1986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(haa) (Repealed by No 142 of 2021) (hb) a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004 ; (hc) a payment of the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).This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.