Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-15
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NON-ASSESSABLE INCOME
Division 52
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Certain pensions, benefits and allowances are exempt from income tax
Subdivision 52-A
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Exempt payments under the Social Security Act 1991
Operative provisions
SECTION 52-10 How much of a social security payment is exempt? 52-10(1)
The table in this section tells you about the income tax treatment of social security payments, other than payments of: (a) pension bonus and pension bonus bereavement payment; or (aa) child disability assistance; or (ab) carer supplement; or (ac) one-off energy assistance payment under the Social Security Act 1991 ; or (ad) first 2020 economic support payment under the Social Security Act 1991 ; or (ae) second 2020 economic support payment under the Social Security Act 1991 ; or (af) additional economic support payment 2020 under the Social Security Act 1991 ; or (ag) additional economic support payment 2021 under the Social Security Act 1991 ; or (b) (Repealed by No 12 of 2012) (ba) (Repealed by No 107 of 2020) (baa) (Repealed by No 107 of 2020) (bab) (Repealed by No 107 of 2020) (bb) payments under a scheme referred to in subsection (1CB) ; or (c) one-off payment to carers (carer payment related); or (d) one-off payment to carers (carer allowance related); or (e) 2005 one-off payment to carers (carer payment related); or (f) 2005 one-off payment to carers (carer service pension related); or (g) 2005 one-off payment to carers (carer allowance related); or (h) 2006 one-off payment to carers (carer payment related); or (i) 2006 one-off payment to carers (wife pension related); or (j) 2006 one-off payment to carers (partner service pension related); or (k) 2006 one-off payment to carers (carer service pension related); or (l) 2006 one-off payment to carers (carer allowance related); or (m) 2007 one-off payment to carers (carer payment related); or (n) 2007 one-off payment to carers (wife pension related); or (o) 2007 one-off payment to carers (partner service pension related); or (p) 2007 one-off payment to carers (carer service pension related); or (q) 2007 one-off payment to carers (carer allowance related); or (r) 2008 one-off payment to carers (carer payment related); or (s) 2008 one-off payment to carers (wife pension related); or (t) 2008 one-off payment to carers (partner service pension related); or (u) 2008 one-off payment to carers (carer service pension related); or (v) 2008 one-off payment to carers (carer allowance related); or (w) payments under a scheme referred to in subsection (1E) ; or (wa) payments under the Social Security Act 1991 referred to in subsection (1EA) ; or
(wb) (Repealed by No 55 of 2016) (x) economic security strategy payment under the Social Security Act 1991 ; or (y) training and learning bonus under the Social Security Act 1991 ; or
(z) (Repealed by No 13 of 2014) (za) education entry payment supplement under the Social Security Act 1991 ; or (zb) clean energy payments under the Social Security Act 1991 ; or
(zc) 2022 cost of living payment under the Social Security Act 1991 .
52-10(1A)
Payments of pension bonus and pension bonus bereavement payment under Part 2.2A of the Social Security Act 1991 are exempt from income tax.
52-10(1AA)
Child disability assistance under Part 2.19AA of the Social Security Act 1991 is exempt from income tax.
52-10(1AB)
Carer supplement under Part 2.19B of the Social Security Act 1991 is exempt from income tax.
52-10(1AC)
One-off energy assistance payments under Part 2.6 of the Social Security Act 1991 are exempt from income tax.
52-10(1AD)
One-off energy assistance payments under Part 2.6A of the Social Security Act 1991 are exempt from income tax.
52-10(1B)
The following payments are exempt from income tax: (a) first 2020 economic support payments under Division 1 of Part 2.6B of the Social Security Act 1991 ; (b) second 2020 economic support payments under Division 2 of Part 2.6B of the Social Security Act 1991 .
52-10(1C)
The following payments are exempt from income tax: (a) additional economic support payment 2020 under Division 1 of Part 2.6C of the Social Security Act 1991 ; (b) additional economic support payment 2021 under Division 2 of Part 2.6C of the Social Security Act 1991.
52-10(1CA)
2022 cost of living payment under Division 1 of Part 2.6D of the Social Security Act 1991 is exempt from income tax.
52-10(1CAA)
(Repealed by No 19 of 2008)
52-10(1CB)
Payments to older Australians under the following schemes are exempt from income tax: (a) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; (b) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; (c) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 .
52-10(1D)
The following payments under the Social Security Act 1991 are exempt from income tax: (a) one-off payment to carers (carer payment related) (see Division 1 of Part 2.5A of that Act); (b) one-off payment to carers (carer allowance related) (see Division 1 of Part 2.19A of that Act); (c) 2005 one-off payment to carers (carer payment related) (see Division 2 of Part 2.5A of that Act); (d) 2005 one-off payment to carers (carer service pension related) (see Division 3 of Part 2.5A of that Act); (e) 2005 one-off payment to carers (carer allowance related) (see Division 2 of Part 2.19A of that Act); (f) 2006 one-off payment to carers (carer payment related) (see Division 4 of Part 2.5A of that Act); (g) 2006 one-off payment to carers (wife pension related) (see Division 5 of Part 2.5A of that Act); (h) 2006 one-off payment to carers (partner service pension related) (see Division 6 of Part 2.5A of that Act); (i) 2006 one-off payment to carers (carer service pension related) (see Division 7 of Part 2.5A of that Act); or (j) 2006 one-off payment to carers (carer allowance related) (see Division 3 of Part 2.19A of that Act); (k) 2007 one-off payment to carers (carer payment related) (see Division 8 of Part 2.5A of that Act); (l) 2007 one-off payment to carers (wife pension related) (see Division 9 of Part 2.5A of that Act); (m) 2007 one-off payment to carers (partner service pension related) (see Division 10 of Part 2.5A of that Act); (n) 2007 one-off payment to carers (carer service pension related) (see Division 11 of Part 2.5A of that Act); (o) 2007 one-off payment to carers (carer allowance related) (see Division 4 of Part 2.19A of that Act); (p) 2008 one-off payment to carers (carer payment related) (see Division 12 of Part 2.5A of that Act); (q) 2008 one-off payment to carers (wife pension related) (see Division 13 of Part 2.5A of that Act); (r) 2008 one-off payment to carers (partner service pension related) (see Division 14 of Part 2.5A of that Act); (s) 2008 one-off payment to carers (carer service pension related) (see Division 15 of Part 2.5A of that Act); (t) 2008 one-off payment to carers (carer allowance related) (see Division 5 of Part 2.19A of that Act).
52-10(1E)
Payments to carers under the following schemes are exempt from income tax: (a) a scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004; (b) a scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 ; (c) a scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; (d) a scheme determined under Schedule 4 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; (e) a scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 .
52-10(1EA)
(Repealed by No 128 of 2015)
52-10(1EB)
(Repealed by No 55 of 2016)
52-10(1F)
Economic security strategy payment under the Social Security Act 1991 is exempt from income tax.
52-10(1G)
Training and learning bonus under the Social Security Act 1991 is exempt from income tax.
52-10(1H)
(Repealed by No 13 of 2014)
52-10(1J)
Education entry payment supplement under the Social Security Act 1991 is exempt from income tax.
52-10(1K)
Australian Victim of Terrorism Overseas Payment under Part 2.24AA the Social Security Act 1991 is exempt from income tax.
52-10(1L)
Clean energy payments under the Social Security Act 1991 are exempt from income tax.
52-10(1M)
(Repealed by No 96 of 2014)
52-10(2)
Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same meaning as in that Act.
52-10(3)
Ordinary payment means a payment other than a payment made because of a person ' s death.
View history note
Hide history noteSECTION 52-10 How much of a social security payment is exempt? 52-10(1)
The table in this section tells you about the income tax treatment of social security payments, other than payments of: (a) pension bonus and pension bonus bereavement payment; or (aa) child disability assistance; or (ab) carer supplement; or (ac) one-off energy assistance payment under the Social Security Act 1991 ; or (ad) first 2020 economic support payment under the Social Security Act 1991 ; or (ae) second 2020 economic support payment under the Social Security Act 1991 ; or (af) additional economic support payment 2020 under the Social Security Act 1991 ; or (ag) additional economic support payment 2021 under the Social Security Act 1991 ; or (b) (Repealed by No 12 of 2012) (ba) (Repealed by No 107 of 2020) (baa) (Repealed by No 107 of 2020) (bab) (Repealed by No 107 of 2020) (bb) payments under a scheme referred to in subsection (1CB) ; or (c) one-off payment to carers (carer payment related); or (d) one-off payment to carers (carer allowance related); or (e) 2005 one-off payment to carers (carer payment related); or (f) 2005 one-off payment to carers (carer service pension related); or (g) 2005 one-off payment to carers (carer allowance related); or (h) 2006 one-off payment to carers (carer payment related); or (i) 2006 one-off payment to carers (wife pension related); or (j) 2006 one-off payment to carers (partner service pension related); or (k) 2006 one-off payment to carers (carer service pension related); or (l) 2006 one-off payment to carers (carer allowance related); or (m) 2007 one-off payment to carers (carer payment related); or (n) 2007 one-off payment to carers (wife pension related); or (o) 2007 one-off payment to carers (partner service pension related); or (p) 2007 one-off payment to carers (carer service pension related); or (q) 2007 one-off payment to carers (carer allowance related); or (r) 2008 one-off payment to carers (carer payment related); or (s) 2008 one-off payment to carers (wife pension related); or (t) 2008 one-off payment to carers (partner service pension related); or (u) 2008 one-off payment to carers (carer service pension related); or (v) 2008 one-off payment to carers (carer allowance related); or (w) payments under a scheme referred to in subsection (1E) ; or (wa) payments under the Social Security Act 1991 referred to in subsection (1EA) ; or
(wb) (Repealed by No 55 of 2016) (x) economic security strategy payment under the Social Security Act 1991 ; or (y) training and learning bonus under the Social Security Act 1991 ; or
(z) (Repealed by No 13 of 2014) (za) education entry payment supplement under the Social Security Act 1991 ; or (zb) clean energy payments under the Social Security Act 1991 ; or
(zc) 2022 cost of living payment under the Social Security Act 1991 .
Note:
Section 52-40 sets out the provisions of the Social Security Act 1991 under which the payments are made.
52-10(1A)
Payments of pension bonus and pension bonus bereavement payment under Part 2.2A of the Social Security Act 1991 are exempt from income tax.
52-10(1AA)
Child disability assistance under Part 2.19AA of the Social Security Act 1991 is exempt from income tax.
52-10(1AB)
Carer supplement under Part 2.19B of the Social Security Act 1991 is exempt from income tax.
52-10(1AC)
One-off energy assistance payments under Part 2.6 of the Social Security Act 1991 are exempt from income tax.
52-10(1AD)
One-off energy assistance payments under Part 2.6A of the Social Security Act 1991 are exempt from income tax.
52-10(1B)
The following payments are exempt from income tax: (a) first 2020 economic support payments under Division 1 of Part 2.6B of the Social Security Act 1991 ; (b) second 2020 economic support payments under Division 2 of Part 2.6B of the Social Security Act 1991 .
52-10(1C)
The following payments are exempt from income tax: (a) additional economic support payment 2020 under Division 1 of Part 2.6C of the Social Security Act 1991 ; (b) additional economic support payment 2021 under Division 2 of Part 2.6C of the Social Security Act 1991.
52-10(1CA)
2022 cost of living payment under Division 1 of Part 2.6D of the Social Security Act 1991 is exempt from income tax.
52-10(1CAA)
(Repealed by No 19 of 2008)
52-10(1CB)
Payments to older Australians under the following schemes are exempt from income tax: (a) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; (b) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; (c) a scheme determined under item 1 of Schedule 2 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 .
52-10(1D)
The following payments under the Social Security Act 1991 are exempt from income tax: (a) one-off payment to carers (carer payment related) (see Division 1 of Part 2.5A of that Act); (b) one-off payment to carers (carer allowance related) (see Division 1 of Part 2.19A of that Act); (c) 2005 one-off payment to carers (carer payment related) (see Division 2 of Part 2.5A of that Act); (d) 2005 one-off payment to carers (carer service pension related) (see Division 3 of Part 2.5A of that Act); (e) 2005 one-off payment to carers (carer allowance related) (see Division 2 of Part 2.19A of that Act); (f) 2006 one-off payment to carers (carer payment related) (see Division 4 of Part 2.5A of that Act); (g) 2006 one-off payment to carers (wife pension related) (see Division 5 of Part 2.5A of that Act); (h) 2006 one-off payment to carers (partner service pension related) (see Division 6 of Part 2.5A of that Act); (i) 2006 one-off payment to carers (carer service pension related) (see Division 7 of Part 2.5A of that Act); or (j) 2006 one-off payment to carers (carer allowance related) (see Division 3 of Part 2.19A of that Act); (k) 2007 one-off payment to carers (carer payment related) (see Division 8 of Part 2.5A of that Act); (l) 2007 one-off payment to carers (wife pension related) (see Division 9 of Part 2.5A of that Act); (m) 2007 one-off payment to carers (partner service pension related) (see Division 10 of Part 2.5A of that Act); (n) 2007 one-off payment to carers (carer service pension related) (see Division 11 of Part 2.5A of that Act); (o) 2007 one-off payment to carers (carer allowance related) (see Division 4 of Part 2.19A of that Act); (p) 2008 one-off payment to carers (carer payment related) (see Division 12 of Part 2.5A of that Act); (q) 2008 one-off payment to carers (wife pension related) (see Division 13 of Part 2.5A of that Act); (r) 2008 one-off payment to carers (partner service pension related) (see Division 14 of Part 2.5A of that Act); (s) 2008 one-off payment to carers (carer service pension related) (see Division 15 of Part 2.5A of that Act); (t) 2008 one-off payment to carers (carer allowance related) (see Division 5 of Part 2.19A of that Act).
52-10(1E)
Payments to carers under the following schemes are exempt from income tax: (a) a scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families - One-off Payments) Act 2004; (b) a scheme determined under Schedule 2 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 ; (c) a scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 ; (d) a scheme determined under Schedule 4 to the Social Security and Veterans ' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 ; (e) a scheme determined under Schedule 4 to the Social Security and Veterans ' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 .
52-10(1EA)
(Repealed by No 128 of 2015)
52-10(1EB)
(Repealed by No 55 of 2016)
52-10(1F)
Economic security strategy payment under the Social Security Act 1991 is exempt from income tax.
52-10(1G)
Training and learning bonus under the Social Security Act 1991 is exempt from income tax.
52-10(1H)
(Repealed by No 13 of 2014)
52-10(1J)
Education entry payment supplement under the Social Security Act 1991 is exempt from income tax.
52-10(1K)
Australian Victim of Terrorism Overseas Payment under Part 2.24AA the Social Security Act 1991 is exempt from income tax.
52-10(1L)
Clean energy payments under the Social Security Act 1991 are exempt from income tax.
52-10(1M)
(Repealed by No 96 of 2014)
52-10(2)
Expressions used in this Subdivision that are also used in the Social Security Act 1991 have the same meaning as in that Act.
52-10(3)
Ordinary payment means a payment other than a payment made because of a person ' s death.
| Income tax treatment of social security payments | |||||
| Item | Payment | Case 1 | Case 2 | Case 3 | Case 4 |
| 1.1 | Advance pharmaceutical supplement | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 2.1 | Age pension | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 2AA.1 | Australian Government Disaster Recovery Payment | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 2A.1 | Austudy payment | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-30 ) |
| . | |||||
| 3.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 3A.1 | Carer allowance | Exempt | Exempt | Exempt | Exempt |
| . | |||||
| 4.1 | Carer payment: you are pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52-35 ) | Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25 ) |
| . | |||||
| 4.2 | Carer payment: the care receiver or any of the care receivers is pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52-35 ) | Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25 ) |
| . | |||||
| 4.3 | Carer payment: both you and the care receiver or all of the care receivers are under pension age | Exempt | Exempt | Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52-35 ) | Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25 ) |
| . | |||||
| 4.4 | Carer payment: you are under pension age and any of the care receivers has died | Exempt | Exempt | Exempt, but if it is made under section 236A of the Social Security Act 1991 , exempt only up to the tax-free amount (see section 52-35 ) | Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25 ) |
| . | |||||
| 5.1 | Crisis payment | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 6.1 | Disability support pension: you are pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 6.2 | Disability support pension: you are under pension age | Exempt | Exempt | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 7.1 | (Repealed by No 97 of 2008 ) | ||||
| . | |||||
| 7.2 | (Repealed by No 97 of 2008 ) | ||||
| . | |||||
| 8.1 | (Repealed by No 82 of 2006) | ||||
| . | |||||
| 9.1 | Double orphan pension | Exempt | Exempt | Exempt | Not applicable |
| . | |||||
| 10.1 | (Repealed by No 64 of 2008) | ||||
| . | |||||
| 11.1 | (Omitted by No 83 of 1999) | ||||
| . | |||||
| 12.1 | (Omitted by No 83 of 1999) | ||||
| . | |||||
| 13.1 | (Omitted by No 83 of 1999) | ||||
| . | |||||
| 13A.1 | Fares allowance | Exempt | Exempt | Not applicable | Not applicable |
| 14.1 | Jobseeker payment | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-30 ) |
| . | |||||
| 14.2 | (Omitted by No 83 of 1999) | ||||
| . | |||||
| 15.1 | (Repealed by No 107 of 2020) | ||||
| . | |||||
| 16.1 | (Repealed by No 107 of 2020) | ||||
| . | |||||
| 17.1 | (Repealed by No 107 of 2020) | ||||
| . | |||||
| 18.1 | Mobility allowance | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 19.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 20.1 | (Omitted by No 197 of 1997) | ||||
| . | |||||
| 21.1 | (Omitted by No 197 of 1997) | ||||
| . | |||||
| 21A.1 | Parenting payment (benefit PP (partnered)) | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount is exempt (see section 52-15 ) | Exempt | Exempt up to the tax-free amount (see section 52-30 ) |
| . | |||||
| 21A.2 | (Omitted by No 83 of 1999) | ||||
| . | |||||
| 21A.3 | Parenting payment (pension PP (single)) | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount is exempt (see section 52-15 ) | Exempt | Not applicable |
| . | |||||
| 22.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 22A.1 | Pensioner education supplement | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 22B.1 | Energy supplement under Part 2.25B of the Social Security Act 1991 | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 22C.1 | Quarterly pension supplement | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 23.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 24.1 | (Omitted by No 197 of 1997) | ||||
| . | |||||
| 25.1 | Special benefit | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-30 ) |
| . | |||||
| 26.1 | Special needs age pension | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 27.1 | Special needs disability support pension: you are pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 27.2 | Special needs disability support pension: you are under pension age | Exempt | Exempt | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 28.1 | (Omitted by No 197 of 1997) | ||||
| . | |||||
| 29.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 30.1 | Special needs wife pension: you are pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 30.2 | Special needs wife pension: your partner is pension age or over | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 30.3 | Special needs wife pension: both you and your partner are under pension age | Exempt | Exempt | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 30.4 | Special needs wife pension: you are under pension age and your partner has died | Exempt | Exempt | Exempt | Exempt up to the tax-free amount (see section 52-25 ) |
| . | |||||
| 31.1 | Telephone allowance | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 31A.1 | Utilities allowance | Exempt | Exempt | Not applicable | Not applicable |
| . | |||||
| 32.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 33.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 34.1 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 34.2 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 34.3 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 34.4 | (Repealed by No 26 of 2018) | ||||
| . | |||||
| 35.1 | Youth allowance | Supplementary amount is exempt (see section 52-15 ) | Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20 ) | Exempt | Exempt up to the tax-free amount (see section 52-30 ) |
Note:
A reference in this table to jobseeker payment or youth allowance includes a reference to farm household allowance under the Farm Household Support Act 2014 (see Part 5 of that Act). Other payments referred to in this table (such as advance pharmaceutical supplement) might also be payable to a person who is receiving farm household allowance.
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