Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009 (60 of 2009)

Schedule 4   Pension supplements

Part 4   Other amendments

Income Tax Assessment Act 1997

36   Section 52-15 (table)

Repeal the table, substitute:

Supplementary amount of a social security payment

Item

For this category of social security payment:

the supplementary amount is the total of:

1

Age pension

Bereavement allowance

Carer payment

Sickness allowance

Special benefit

Special needs age pension

Special needs disability support pension

Special needs widow B pension

Special needs wife pension

Widow B pension

Wife pension

(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 remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of tax-exempt pension supplement

2

Disability support pension

(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 remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of incentive allowance; and

(e) so much of the payment as is included by way of language, literacy and numeracy supplement; and

(f) so much of the payment as is included by way of tax-exempt pension supplement

3

Newstart allowance

Parenting payment (benefit (PP partnered))

Parenting payment (pension (PP single))

Partner allowance

Widow allowance

Youth allowance

(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 remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of language, literacy and numeracy supplement; and

(e) so much of the payment as is included by way of tax-exempt pension supplement

4

Austudy payment

(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 remote area allowance; and

(c) so much of the payment as is included by way of pharmaceutical allowance; and

(d) so much of the payment as is included by way of tax-exempt pension supplement