Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-15 - NON-ASSESSABLE INCOME

View history reference

View history note

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

View history reference

View history note

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

View history reference

Operative provisions

SECTION 52-30 Tax-free amount of certain other bereavement lump sum payments

View history reference

52-30(1)

View history reference

This section applies if a lump sum of any of these categories of social security payments becomes due to you because of your partner ' s death.

Category of social security payment

Austudy payment

Jobseeker payment

Parenting payment (benefit PP (partnered))

Special benefit

Youth allowance

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).

View history note

History

S 52-30(1) amended by No 26 of 2018, s 3 and Sch 7 item 5, by omitting " Partner allowance " after " Parenting payment (benefit PP (partnered)) " from the table, effective 1 January 2022. No 26 of 2018, s 3 and Sch 7 item 70 contains the following saving provision:

70 Saving provision - Income Tax Assessment Act 1997
70
Despite the amendments made by this Schedule, item 22.1 of the table in section 52-10 and sections 52-15 and 52-30 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 partner allowance under Part 2.15A of the Social Security Act 1991 before, on or after that commencement.

S 52-30(1) amended by No 107 of 2020, s 3 and Sch 3 item 8, by omitting " Mature age allowance (paid under Part 2.12B) " after " Jobseeker payment " from the table, effective 27 November 2020.

S 52-30(1) amended by No 26 of 2018, s 3 and Sch 5 item 38, by omitting " Sickness allowance " after " Partner allowance " from the table, effective 20 September 2020. For saving provision, see note under s 52-20(3) .

S 52-30(1) amended by No 26 of 2018, s 3 and Sch 1 items 19 - 21, by inserting " Jobseeker payment " in the table, omitting " Newstart allowance " after " Mature age allowance (paid under Part 2.12B) " from the table and substituting " jobseeker payment " for " newstart allowance " in the note, effective 20 March 2020. For saving provision, see note under s 52-10 .

S 52-30(1) amended by No 13 of 2014, s 3 and Sch 2 item 42, 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 52-30(1) amended by No 45 of 1998 and No 197 of 1997.

52-30(2)
The total of the following are exempt up to the *tax-free amount:

(a) the lump sum payment;

(b)

View history reference

all other payments that become due to you under the Social Security Act 1991 during the bereavement lump sum period.

View history note

52-30(3)

View history reference

This is how to work out the tax-free amount : Method statement

Step 1.

Work out the payments under the Social Security Act 1991 that would have become due to you during the bereavement lump sum period if:

(a) your partner had not died; and

(b) your partner had been under *pension age; and

(c) immediately before your partner died, you and your partner had been neither an illness separated couple nor a respite care couple.

Step 2.

Work out how much of those payments would have been exempt in those circumstances.

Step 3.

Work out the payments under the Social Security Act 1991 that would have become due to your partner during the bereavement lump sum period if your partner had not died, even if the payments would not have been exempt.

Step 4.

Total the payments worked out at Steps 2 and 3: the result is the tax-free amount .

View history note

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.