Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

Subdivision 52-C - Exempt payments made because of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986  

Operative provisions

SECTION 52-105   Supplementary amount of a payment made under the Repatriation Act 1920 is exempt  

52-105(1)    
The *supplementary amount of a payment made to you is exempt from income tax if:

(a) you are a *parent of a *member of the Forces who has died (but you are neither a widow nor a woman divorced or deserted by her husband) and you are of *pension age or over; or

(b) you are the mother of a *member of the Forces who has died and you are also a widow, or divorced or deserted by your husband;

and the payment is covered by subsection (2).

52-105(2)    
The payment must be made in circumstances that are a prescribed case under:

(a) Table A in Schedule 3 to the Repatriation Act 1920 ; or

(b) that Table as applying because of the Repatriation (Far East Strategic Reserve) Act 1956 ; or

(c) that Table as applying because of the Repatriation (Special Overseas Service) Act 1962 ; or

(d) that Table as applying because of the Interim Forces Benefits Act 1947 ;

as in force because of subsection 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 .

52-105(3)    
The supplementary amount is the total of:

(a) so much of the payment as is included by way of rental assistance; and

(b) so much of the payment as is included by way of an additional amount for each of your dependent *children; and

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

52-105(4)    
Member of the Forces has the same meaning as in the Act referred to in the relevant paragraph of subsection (2).

52-105(5)    
Expressions (except pension age ) used in this Subdivision that are also used in the Veterans ' Entitlements Act 1986 have the same meaning as in that Act.

Note:

Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991 : see subsection 995-1(1) .

52-105(6)    
(Repealed by No 94 of 2019)