Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

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

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Subdivision 52-A - Exempt payments under the Social Security Act 1991

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Operative provisions

SECTION 52-15

52-15 Supplementary amounts of payments

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You work out the supplementary amount of a social security payment using the following table:

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 Carer payment Special benefit Special needs age pension Special needs disability support pension Special needs 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; and (e) so much of the payment as is included by way of energy 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; and (g) so much of the payment as is included by way of energy supplement
.
3	Jobseeker payment Parenting payment (benefit (PP partnered)) Parenting payment (pension (PP single)) 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; and (f) so much of the payment as is included by way of energy 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; and (e) so much of the payment as is included by way of energy supplement

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).

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History

S 52-15 amended by No 26 of 2018, s 3 and Sch 7 item 3, by omitting " Partner allowance " after " Parenting payment (pension (PP single)) " from table item 3, effective 1 January 2022. For saving provision, see note under s 52-30(1) .

S 52-15 amended by No 26 of 2018, s 3 and Sch 6 item 7, by omitting " Widow allowance " before " Youth allowance " from table item 3, effective 1 January 2022. No 26 of 2018, s 3 and Sch 6 item 65 contains the following saving provision:

65 Saving provision - Income Tax Assessment Act 1997
65
Despite the amendments made by this Part, item 32.1 of the table in section 52-10 and section 52-15 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of widow allowance under Part 2.8A of the Social Security Act 1991 before, on or after that commencement.

S 52-15 amended by No 26 of 2018, s 3 and Sch 5 item 36, by omitting " Sickness allowance " after " Carer payment " from table item 1, effective 20 September 2020. For saving provision, see note under s 52-20(3) .

S 52-15 amended by No 26 of 2018, s 3 and Sch 4 item 2, by omitting " Bereavement allowance " after " Age pension " from table item 1, effective 20 March 2020. For saving provision, see note under s 52-10 .

S 52-15 amended by No 26 of 2018, s 3 and Sch 3 item 6, by omitting " Wife pension " after " Special needs wife pension " from table item 1, effective 20 March 2020. For saving provision, see note under s 52-25(1) .

S 52-15 amended by No 26 of 2018, s 3 and Sch 2 items 4 and 5, by omitting " Special needs widow B pension " after " Special needs disability support pension " and " Widow B pension " after " Special needs wife pension " from table item 1, effective 20 March 2020. No 26 of 2018, s 3 and Sch 2 item 84 contains the following saving provision:

84 Saving provision - Income Tax Assessment Act 1997
84
Despite the amendments made by this Schedule, items 29.1 and 33.1 of the table in section 52-10 and section 52-15 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a payment of widow B pension under Part 2.8 , or special needs widow B pension under Part 2.16 , of the Social Security Act 1991 before, on or after that commencement.

S 52-15 amended by No 26 of 2018, s 3 and Sch 1 items 17 and 18, by substituting " Jobseeker payment " for " Newstart allowance " in table item 3 and " jobseeker payment " for " newstart allowance " in the note, effective 20 March 2020. For saving provision, see note under s 52-10 .

S 52-15 amended by No 122 of 2014, s 3 and Sch 1 item 289, by substituting " energy supplement " for " clean energy supplement " in table items 1, 2, 3 and 4, column headed " the supplementary amount is the total of: " , effective 20 September 2014. No 122 of 2014, s 3 and Sch 1 item 294(1) contains the following transitional provision:

294 Transitional provisions
(1)
Items 1, 2, 3 and 4 of the table in section 52-15 of the Income Tax Assessment Act 1997 apply on and after the commencement of this item as if a reference in those items to energy supplement included a reference to clean energy supplement.

…

S 52-15 amended by No 13 of 2014, s 3 and Sch 2 item 41, by inserting a note, applicable in relation to payments made after 1 July 2014, other than any such payment that relates to a day before 1 July 2014.

S 52-15 amended by No 141 of 2011, s 3 and Sch 10 items 6 to 9, by inserting para (e) at the end of the cell at table item 1, para (g) at the end of the cell at table item 2, para (f) at the end of the cell at table item 3, and para (e) at the end of the cell at table item 4, under the column headed " the supplementary amount is the total of: " , effective 14 May 2012.

S 52-15 amended by No 60 of 2009, s 3 and Sch 4 item 36, by substituting the table, effective 20 September 2009. The table formerly read:

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

Carer payment (b) so much of the payment as is included by way of remote area allowance; and

Mature age allowance (paid under Part 2.12A) (c) so much of the payment as is included by way of pharmaceutical allowance

Mature age partner allowance

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

.

2 Disability support pension (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 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

.

3 Mature age allowance (paid under Part 2.12B) (a) so much of the payment as is included by way of rental assistance; and

Newstart allowance (b) so much of the payment as is included by way of remote area allowance; and

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

Parenting payment (pension (PP single))
Partner allowance
Widow allowance (d) so much of the payment as is included by way of language, literacy and numeracy supplement

Youth allowance

.

4 Austudy payment (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 remote area allowance; and

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

S 52-15 amended by No 97 of 2008 , s 3 and Sch 3 item 72, by omitting " Disability wage supplement " from table item 1, effective 3 October 2008.

S 52-15 amended by No 38 of 2008 , s 3 and Sch 12 item 1, by substituting table item 4, column headed " the supplementary amount is the total of: " , applicable to assessments for the 2007-08 income year and later income years. The item cell formerly read:

(a) so much of the payment as is included by way of remote area allowance; and

(b) so much of the payment as is included by way of pharmaceutical allowance

S 52-15 substituted by No 35 of 2003 and amended by No 83 of 1999, No 13 of 1999, No 45 of 1998, No 197 of 1997 and inserted by No 121 of 1997.

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